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土地使用权是指国家准许某一企业在一定期间对国有土地享有开发、利用、经营的权利。根据我国土地管理的规定,我国土地实行公有制,任何单元和个人不得侵占、买卖,或者以其他形式非法转让。根据国家规定,土地所有权与土地使用权分离,企业可依法取得土地使用权。企业可根据《中华人民共和国城镇国有土地使用权出让和转让暂行条例》,向政府土地管理部门申请土地使用权。在这种情况下,企业要支付一笔出让金,并在会计处理上予以本金化,作为无形资产核算。1.企业土地使用权的获取及计价目前,企业获取土地使用权的方式有直接外购、行政划拨及投资者投入3种方式。其中以行政划拨方式取得的土地使用权一般不入账。投资者投入一般是指投资者以土地使用权作为资本投入,以
Land use rights refer to the state’s right to allow an enterprise to enjoy the development, use, and operation of state-owned land for a certain period of time. According to the provisions of China’s land management, China’s land is subject to public ownership, and no unit or individual may invade, sell, or otherwise illegally transfer it. According to national regulations, land ownership is separated from land use rights, and enterprises can obtain land use rights according to law. Enterprises may apply to the government land administration department for land use rights in accordance with the Provisional Regulations on the Transfer and Transfer of State-owned Land Use Rights in Urban Areas of the People’s Republic of China. In this case, the company must pay a lump sum and base it on accounting treatment as an intangible asset. 1. Acquisition and pricing of enterprises’ land use rights At present, there are three ways for companies to obtain land use rights: direct outsourcing, administrative allocation, and investor input. Among them, land use rights acquired through administrative allocation are generally not recorded. Investor input generally means that investors use land use rights as capital input.