Accounting subjects involved in land development companies of state owned enterprises

Legal analysis: 1. If the land is used for a development project, it should be recorded in the development cost - land acquisition and demolition compensation account.

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

Credit: Bank deposits.

2. If the use of the land is not determined at the time of temporary collapse, it shall be recorded in the intangible asset - land use right account.

Borrow: Intangible assets - land use rights.

Credit: Bank deposits.

Legal basis: Accounting Law of the People's Republic of China

Article 3 All units must set up accounting books in accordance with the law, and ensure their authenticity and completeness.

Article 4 The person in charge of the unit shall be responsible for the authenticity and completeness of the accounting work and accounting materials of the unit.

Article 5 Accounting institutions and accountants shall conduct accounting and exercise accounting supervision in accordance with the provisions of this Law.

No unit or individual may instruct, instruct, or compel accounting institutions or accountants to forge or alter accounting vouchers, accounting books and other accounting materials or provide false financial accounting reports in any way.

No unit or individual may retaliate against accounting personnel who perform their duties in accordance with the law or violate the provisions of this Law.

If the land purchased by an enterprise is used for the construction of immovable property, it shall be included in the construction in progress according to the purchase price and relevant taxes and fees, and shall be included in the fixed assets after the construction of the immovable property building.

Accounting treatment of the use tax paid by enterprises for the purchase of land.

1. Accounting treatment at the time of confirmation.

Borrow: Management Expenses - Taxes Land Use Tax.

Credit: Tax Payable - Land Use Tax.

2. Wait until the actual payment is accounted for.

Borrow: Tax payable - land use tax.

Credit: Bank deposits.

3. Accounting treatment for the purchase of land use rights.

Borrow: Intangible assets - land use rights.

Credit: Bank Deposits - ICBC.

Enterprises build office buildings and factories.

Borrow: Construction in progress - office building.

Borrow: Construction in progress - plant.

Credit: Intangible Assets – Land Use Rights.

Entrust the construction of a residents' cultural and entertainment square, and the accounting entries are.

Borrow: Construction in progress.

Credit: Bank deposits.

Borrow: Construction in progress.

Debit: Tax payable - input tax to be deducted.

Credit: Bank deposits.

In fact, this is a construction project of a land investment developer, so it must be very competitive. So you like to get involved in a timely manner.

I don't know much about the land investment and development **** construction project, you can ask to hurry up.

This question of yours is a very formal question, and it is recommended that you go to the relevant company to find out.

The accounting subjects of the construction project of land investment and development are some basic accounting contents.

There are many rabbit investment development ****.

Accounting treatment when a business purchases land.

If the land purchased by an enterprise is used for the construction of immovable property, it shall be included in the construction in progress according to the purchase price and relevant taxes and fees, and shall be included in the fixed assets after the construction of the immovable property and buildings.

According to the provisions of the current "Accounting System for Business Enterprises", after the implementation of the paid use of state-owned land use rights, the land transfer fee paid by enterprises to obtain land use rights for new office buildings shall be accounted for in the "intangible assets" account;

The land use right obtained by the enterprise for real estate development and the land transfer fee paid by the enterprise shall be accounted for in the "development cost" account.

Intangible assets - land use rights.

Borrow: Intangible Assets - Land 12046545 Loan: Bank Deposits 4,600,000

Other receivables - land bidding deposit 7,000,000 tax payable Deed tax payable 350,700

Tax Payable – Stamp Duty Payable 5845

Debit: Tax Payable - Deed Tax Payable 350700

Tax Payable - Stamp Duty Payable 5845

Credit: Bank Deposits 356545

It's best to do it separately like this for later audits, or you can also do entries together:

Borrow: Intangible Assets - Land 12046545 Loans: Bank Deposits 4956545

Other receivables - land bidding deposit 7000000

Bring all these payment vouchers, deposit + land payment + payment of deed tax, to the local finance bureau for land transfer special bills, this bill includes all the above costs, of course, stamp duty is calculated separately, this bill must be done, because it is one of the necessary materials for the state-owned land use certificate, without which you can not do the land certificate.

It depends on the specific land use, right? If it is for real estate opening.

development, to enter the development cost, etc.