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土地划拨时,缴付土地储备中心的土地征用费,实际是取得土地使用权的特殊费用,应作为“无形资产-土地使用权”核算。本文作者通过自身公司土地划拨实例,分析情况、查找文件、对比以前的制度,在解读土地征用费性质、划拨的土地使用权性质的基础上,对比分析土地征用费与拆迁补偿费、土地使用权的异同,解析了土地划拨时缴纳的土地征用费的实质,由此判断它属于土地使用权的特殊形式,从而确定了按照“无形资产-土地使用权”进行会计核算。
When the land is appropriated, the land acquisition fee paid by the land reserve center is actually a special fee for obtaining the land use right, which should be accounted for as “intangible assets - land use right”. The author of this paper, through analyzing the situation, searching for documents and comparing with the former system through its own company land, analyzes the nature of the land use fee and the nature of land use right, compares and analyzes the land acquisition fee, compensation fee for demolition, land use right And analyzes the essence of the land acquisition fee paid when the land is appropriated, so as to judge that it belongs to the special form of the land use right, thus confirming the accounting according to the “intangible assets - land use right”.