目前,企业购置土地使用权,以实际支付价款作为实际成本,并作为无形资产核算,待该项土地开发时,再将账面价值转入相关在建工程。这种处理方法,没有区分土地使用权的受益期限和相关固定资产的使用年限,笼统地将土地使用权的全部价值转入在建工程,加大了工程成本支出,虚增了固定资产,多提了折旧费用,虚增了成本和费用,从而导致了企业所得税税款后移。 At present, enterprises purchase land use right, take the actual payment of the price as the actual cost, and treat it as an intangible asset. When the land is developed, the book value is transferred to the related construction in progress. This approach does not distinguish between the beneficial period of land use rights and the useful life of the related fixed assets, and generally transfers the full value of the land use rights to the construction in progress, increases the project cost, inflates the fixed assets and more Taken the depreciation costs, the inflated costs and expenses, resulting in a shift of corporate income tax.