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随着我国城镇化的持续发展,城镇土地资源日益稀缺。一方面,国有企业改制上市以来,存续国有企业普遍存在既有土地资源闲置或使用效率不高的情况;另一方面,国有控股上市公司普遍存在业务发展、规模扩大导致经营场地严重不足的情况。为盘活国有企业土地的同时保障所控股的国有控股上市公司快速健康发展,文章通过对风险分析、税负比较、运营效益高低等进行研究,以探讨适合国有控股上市公司开发母企业土地项目的运作模式。
With the continuous development of China’s urbanization, urban land resources are increasingly scarce. On the one hand, since the state-owned enterprises restructured into the market, the state-owned enterprises in the remaining state-owned enterprises have the problem of idle or inefficient use of existing land resources. On the other hand, the state-controlled listed companies have widespread business development and scale expansion, resulting in a serious shortage of business premises. To revitalize the state-owned land while protecting the state-owned listed companies controlled by the rapid and healthy development of the article through the risk analysis, the tax burden comparison, the operating efficiency of the study to explore the suitable for state-owned listed companies to develop parent enterprise land project operations mode.