摘要： 以股权转让方式转让土地使用权是否构成非法转让土地使用权罪,存在有罪论与无罪论之争。无罪论主张股权转让与土地使用权转让应严格区分,刑法适用不能刺破民商事外观以及股权转让行为属于民事合法行为等观点,分别存在对民事外观主义与民事合法概念的误读,无论是民事外观还是民事合法/有效,均不能成为阻却犯罪的事由。股权转让是否成立犯罪,应围绕行为是否造成非法转让土地使用权罪的危害结果进行实质判断。若行为人通过招拍挂方式取得土地使用权,股权转让不影响土地出让金的缴纳与地块的开发利用,则不以犯罪论处;若行为人通过划拨方式或非法手段取得土地使用权,以及政府供地是为了实现特定目的,而股权转让造成严重破坏土地市场秩序的危害结果,则构成非法转让土地使用权罪。

关键词: 股权转让, 土地使用权转让, 刑民关系, 危害结果

Abstract: Whether the transfer of land use right by way of equity transfer constitutes the crime of illegal transfer of land use right, there is a dispute between the theory of guilt and innocence.The innocence theory advocates that the transfer of equity and the transfer of land use right should be strictly differentiated, and that the application of criminal law cannot intrude into the demarcation of civil and commercial affairs, as well as the viewpoints that the transfer of equity belongs to the civil lawful behavior, etc., respectively, there exists a misinterpretation on the appearance of civil rights and civil lawfulness concept, and neither the appearance of civil affairs nor the lawfulness/effectiveness of civil affairs can be the reason for the blocking of crime.Whether the transfer of equity constitutes a crime should be judged around whether the behavior causes the harmful results of the crime of illegal transfer of land use rights.If the perpetrator obtains the land use right through auction, and the transfer of land use right by way of equity transfer does not affect the payment of land premium and the development and utilization of the land parcel, then it will not be dealt with as a crime; if the perpetrator obtains the land use right by way of allocation or unlawful means, and if the government supplies the land to realize a specific purpose, and if the transfer of land use right by way of equity transfer results in a serious disruption of the order of the land market, then it constitutes an illegal transfer of land use right and a crime.If the result is to seriously jeopardize the land market order, the transfer of land use rights by way of equity transfer constitutes the crime of illegal transfer of land use rights.

Key words: Equity Transfer, Transfer of Land Use Right, Criminal-civil Law Relationship, Harmful Outcomes