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关于企业置换土地使用权的有关会计处理沪财会（１９９５）１３４号根据上海市地方税务局沪税地（１９９５）第５２号《关于企业置换土地使用权税收处理问题的规定》的有关规定，现将企业置换土地使用权的有关会计处理规定如下：一、关于出让土地使用权取得补偿收入的会计...
Accounting for the replacement of land use rights by enterprises Shanghai Accounting (1995) No. 134 According to the relevant provisions of the Shanghai Tax Bureau, Shanghai Tax Revenue (1995) No. 52, “Provisions on Tax Treatment of Enterprise’s Right to Replace Land Use” Accounting for the replacement of land use rights by enterprises shall be as follows: I. Accounting for the compensation income for the transfer of land use rights ...