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1、问:我们单位是一个行政单位,以前单位的土地使用权都是国家无偿划拨的,单位不需要出任何费用,也不反映土地价值。现在土地也成为了一种商品,取得土地使用权需交纳一定费用。按照有关资料,土地使用权属于无形资产,请问我们对这部分费用如何进行账务处理?如果购置的是固定资产,一般是增加固定资产,同时增加固定基金。而购置增加无形资产,其账务如何处理?答:如果单位将取得的土地使用权作为无形资产核算,则相应缴纳的各项费用一同归集为无形资产,包括土地出让金、征地拆迁补偿费、土地开发成本、相关配套费用以及管理费等。贵单位属于行政单位,所以增加无形资产的同时,相应也要增加固定基金。土地使用权作为一项资产,与企事业单位的其他长期资产如固定资产有很多相似之处,而且在过去也有一些单位把划拨取得的土地(注意不是土地使用权)作为固定资产入账。目前,因为我们国家法律
1, Q: Our unit is an administrative unit. In the past, all the land use rights of the units were allocated by the state for free. The units did not need any fees or reflect the value of the land. Now the land has also become a commodity, to obtain land use rights to pay a fee. According to the relevant information, the land use right belongs to the intangible assets. How do we deal with this part of the expenses? If the fixed assets are purchased, the fixed assets are generally increased and fixed funds are added at the same time. A: If the unit obtains the land use rights as the intangible assets, all the corresponding fees will be collected into the intangible assets, including the land transfer fees, compensation fees for land acquisition and house demolition , Land development costs, related supporting costs and management fees. Your unit belongs to the administrative unit, so increase the intangible assets, the corresponding increase in fixed funds. Land-use rights, as an asset, have many similarities with other long-term assets of enterprises and public institutions, such as fixed assets. In the past, some units recorded the land acquired (not the land-use rights) as fixed assets. At present, because of our national law