实务中,对于“资本化的会计处理”及“土地改良期间相关种植收入能否确认”的问题,存在较大分歧。本文认为,土地使用权是一项单独的权利,对于其每年发生的改良支出应计入长期待摊费用,针对每一笔改良支出还需确认其受益期,支出发生后分别进行摊销,同时可以确认种植经济林木的收入。 In practice, there is a big discrepancy between the “accounting for capitalization” and “whether the relevant planting income can be confirmed during the land reform”. This paper argues that the land use right is a separate right and should be included in the long-term prepaid expenses for the improvement expenditures incurred each year. For each improvement expenditure, the benefit period should be confirmed. After the expenses are incurred, they should be amortized separately. Meanwhile, You can confirm the income of planting economic forest.