Is the deed tax on the purchase of land credited to fixed assets?

Included in the cost of the land.

If the land is recognized as an intangible asset, you are included in the intangible asset.

If the land is recognized as investment real estate, then it is classified as investment real estate.

Land use rights, generally accounted for as intangible assets, unless you hold them for value-added, can also be used as investment real estate, or inventory if it is a real estate enterprise.

In addition, if you buy a building, which contains land, it can only be included in fixed assets when it is not separately accounted for, and in this case, the deed tax can be included in fixed assets!

1. Deed tax is a kind of property tax levied on the property right bearer with the immovable property whose ownership has been transferred and changed. The scope of tax payable includes: land use rights**, gifts and exchanges, house sales, house gifts, house exchanges, etc.

Borrow: intangible assets, construction in progress, fixed assets, etc.

Credit: Bank Deposits Cash on hand.

Undoubtedly, there is only one answer, which is to include the value of the asset and accrue depreciation or amortization in later periods. Accounting and tax laws require this.

All expenses incurred in the process of acquiring land, such as land transfer fees, land deed tax, and business expenses incurred in the process of acquisition, are included in the value of the assets and are depreciated or amortized within the period specified in the tax law.

Article 2 of the Provisional Regulations of the People's Republic of China on Real Estate Tax shall be paid by the owner of the property right. If the property rights belong to the whole people, they shall be paid by the units that operate and manage them. If the property rights are pawned, the pawn shall pay them.

If the property owner or pawn is not located in the place where the property is located, or the property right of the file is not determined and the dispute over the lease is not resolved, the real estate custodian or user shall pay the fee. The property owners, Paixian business management units, pawns, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers).

Which account should be credited to the deed tax paid for the purchase of land? Is it a fixed asset or an intangible asset? Which account should be credited to the deed tax paid for the purchase of land?

Is it a fixed asset or an intangible asset? 1. The expenses incurred in obtaining land use rights are recorded as intangible assets Land use rights, and Wudong lead includes land price and deed tax. 2. The land use fee paid (should be the land use tax) is credited to the management fee.

3. The cost of leveling the land and the cost of laying cement on this land should be recorded in the construction in progress first, and then apportioned according to the area in the relevant asset accounts, such as factories and roads. 4. Buying wires as building plants should be recorded in the construction in progress, otherwise they can be recorded in the long-term amortized expenses together with the cost of batteries, multimeters, and hardware tools, and the accounting will be transferred to the management expenses at one time after the end of the start-up period, and the tax will be amortized according to 5 years. 5. If it is used as a tax declaration or a statement submitted to the relevant ** department, it is necessary to fill in the income statement (full zero can be written).

6. The construction of the plant is recorded as a project under construction. Do you understand this explanation?

1. For the land use right obtained by the enterprise, if it is obtained for compensation, it should generally be recorded as an intangible asset, and the deed tax paid for obtaining the land use right should also be included in the value of the intangible asset. 2. If the land use right is obtained free of charge, the land use right is generally not recorded as an intangible asset, and the deed tax paid by the enterprise can be recorded as a current expense. 3. For real estate development enterprises, the noisy expenses incurred in obtaining land use rights, including the deed tax paid by them, shall be included in the development costs.

4. The deed tax paid by the enterprise for the ownership of the house, whether it is acquired for compensation or without compensation, shall be included in the value of fixed assets according to the regulations.

Provisional Regulations of the People's Republic of China on Urban Land Use Tax

Article 3. The land use tax shall be calculated and levied on the basis of the land area actually occupied by the taxpayer, and shall be calculated and levied in accordance with the prescribed tax amount. The organization and measurement of the land occupied area in the preceding paragraph shall be determined by the people of the provinces, autonomous regions and municipalities directly under the Central Government on the basis of the actual situation.

Provisional Regulations of the People's Republic of China on Urban Land Use Tax

Article 4. The annual amount of land use tax per square meter is as follows:

1) 30 yuan for large cities;

2) Medium virtual relatives city yuan to 24 yuan;

3) 18 yuan for small cities;

4) County seats, organized towns, industrial and mining areas to 12 yuan.

The deed tax of the land should be entered: tax payable - deed tax payable.

Deed tax refers to a one-time tax levied on the new owner (property right holder) on the contract entered into by the parties at a certain percentage of the property price when the property rights of immovable property (land, house) are transferred and changed.

In addition to having the same nature and function as other taxes, deed tax also has its own characteristics: (1) The purpose of collecting deed tax is to protect the legitimate rights and interests of immovable property owners. Through taxation, the deed tax collection authority will issue the deed in the name of **, as a legal property right certificate, that is, to bear the responsibility of guaranteeing property rights.

Therefore, the deed tax has the nature of fees, which is the main feature of the deed tax that is different from other taxes.

Hello Teacher.

The land purchased before has been included in the intangible assets, and the relevant taxes and fees are only paid now, so what account is the tax included now?

Individual Income Tax Law of the People's Republic of China Article 6 Calculation of taxable income:

1) The comprehensive income of individual residents shall be the taxable income after deducting 60,000 yuan of expenses and special deductions, special additional deductions and other deductions determined in accordance with the law in each tax year.

2) The income from wages and salaries of non-resident individuals shall be the taxable income after deducting the monthly income of 5,000 yuan; Income from remuneration for labor services, author's remuneration and royalties shall be taxable income based on the amount of each income.

3) Business income shall be the taxable income based on the balance of the total income of each tax year after deducting costs, expenses and losses.

4) Where the income from property lease does not exceed 4,000 yuan each time, 800 yuan shall be deducted from expenses; If the amount is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income.

5) Income from the transfer of property shall be the taxable income after deducting the original value of the property and reasonable expenses from the income from the transfer of property.

6) Interest, dividends, bonuses and incidental income shall be taxable with the amount of each income.

Deed tax is classified as an intangible asset.

The land itself is a fixed asset.

Borrow: Development cost - compensation for land acquisition and demolition.

Credit: Bank deposits.

According to Article 58 of the Regulations for the Implementation of the Enterprise Income Tax Law, (1) the purchase price and relevant taxes paid for the purchased fixed assets shall be based on the purchase price, the relevant taxes and fees paid, and other expenses directly attributable to the assets to achieve their intended use.

Therefore, the basis of taxation (price) for the purchase of plant by an enterprise should be the purchase price + relevant taxes and fees + other related expenses. For your company, the deed tax and house ownership registration fee paid at the time of purchase of the factory should be capitalized and included in the "Fixed Assets" account.

When a company purchases land, is the cultivated land occupation tax and deed tax paid included in the intangible assets or expenses? Inside.

1.In the case of a real estate enterprise, before the acquisition of the development project: the cultivated land occupation tax and deed tax payable shall be included in the intangible assets; - Accounting for land use rights accounts;

2.After the approval of the real estate development project, it should be included in the intangible assets; - Transfer of land use rights: accounting of development costs - land transfer fees and demolition compensation fees;

In accordance with the "Enterprise Recovery.

According to the Guidelines No. 6 – Intangible Assets, the land use rights obtained by an enterprise should usually be recognized as non-DAO assets, and the cultivated land occupation tax and deed tax paid for the purchase of land shall be directly debited to "intangible assets" and credited to "bank deposits"; So, folk, go straight to the historical cost of the asset.

Included in intangible assets, land costs.