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1.某市房地产开发企业于2008年12月取得1万平方米土地的土地使用权,支付地价款300万元,与转让方签订土地使用权转让合同,办理相关权属转移手续。该房地产开发公司在2011年才对此地块进行开发建设,因逾期开发支付土地闲置费30万元,并在2011年发生如下业务:(1)在该地块建造一处居民小区,小区建造中发生其他开发成本3 000万元、开发费用1 000万元(利息费用不能提供金融机构证明)。
1. A real estate development enterprise in a city obtained land use rights of 10,000 square meters of land in December 2008 and paid land premium of 3 million yuan to sign the transfer contract of land use rights with the transferor and handle the transfer of ownership. The real estate development company did not conduct any development and construction of this land in 2011. Due to overdue development, land idle fee of 300,000 yuan was paid and the following businesses occurred in 2011: (1) Construction of a residential area and residential building in the site In other development costs 30 million yuan, development costs 10 million yuan (interest costs can not provide financial institutions to prove).