通过房地产项目公司股权转让来获得对土地和在建工程实际的控制,在实践中得到了广泛的运用。也会给当事人带来风险,给社会造成压力,对房地产业的秩序造成破坏。本文认为通过在登记、税收等方面将其区分加以调整,通过增强当事各方的法律意识和加强监管等措施,能够避免或者减轻这些问题所带来的影响。 Through real estate project company equity transfer to obtain the actual control of land and construction in progress, in practice has been widely used. It will also bring risks to the parties, causing pressure on the community and causing damage to the order of the real estate industry. This paper argues that the impact of these problems can be avoided or mitigated by adjusting their distinction in terms of registration, taxation and so on, by strengthening the legal awareness of the parties involved and strengthening supervision.