How to include self built factories as fixed assets?

The value is recorded at the expense necessary to construct the asset before it reaches its intended state of use. Non-monetary assets whose value reaches a certain standard, including houses, buildings, machinery, machinery, means of transportation, and other equipment, appliances, tools, etc., related to production and business activities. Fixed assets are the means of labor of an enterprise, and they are also the main assets on which an enterprise relies for production and operation.

From the perspective of accounting, fixed assets are generally divided into production fixed assets, non-production fixed assets, leased fixed assets, unused fixed assets, unused fixed assets, financial lease fixed assets, and donated fixed assets.

1> Self-built plant, and the expenses related to the self-built plant can be included in the value of the plant.

2. > purchase of assets for personal use, do not need to pay output tax, if the purchase of input tax is separately accounted for, the input tax of the purchased assets should be transferred out and included in the value of the assets;

Instead of doing it alone, the input tax on the purchase is directly included in the value of the asset.

It is to be fully credited to the fixed asset. Because it was originally a project under construction, it was converted into a fixed asset after completion.

The supplementary problem is this, if the car is a fixed asset, it does not need to pay VAT output tax, but the input tax of this car cannot be deducted.

According to Article 9 of the Accounting Standards for Business Enterprises No. 4 - Fixed Assets, the cost of self-construction of fixed assets is composed of the necessary expenses incurred before the construction of the asset reaches the intended state of use.

Therefore, the expenses incurred in the construction of houses should be included in the cost of fixed assets, such as "supervision fees, drawing review fees, design fees, environmental impact assessment fees, feasibility consulting fees, as well as fire protection, greening, and hydropower projects".

For self-constructed fixed assets, the necessary expenses incurred before the construction of the asset reaches its intended use state shall be recorded as the recorded value. Among them, "the necessary expenses incurred before the construction of the asset reaches the intended state of use", including the cost of construction materials, labor costs, relevant taxes and fees paid, borrowing costs that should be capitalized and indirect costs that should be apportioned. The construction of fixed assets by enterprises includes self-operated construction and outsourced construction.

1) All kinds of materials prepared by the enterprise for the project under construction shall be regarded as the actual cost according to the actual purchase price, transportation fee, insurance premium and other relevant taxes and fees. It should be noted that VAT taxpayers can resist the input tax on the purchase of movable property such as equipment; The purchased construction materials are used for the construction of real estate such as factories and office buildings, and the input tax shall not be deducted.

The remaining engineering materials after the completion of the project, if they are transferred to the inventory materials of the enterprise, shall be transferred to the inventory materials of the enterprise according to their actual cost.

The difference between the profit, loss, scrap and damage of the construction materials after deducting the compensation part of the insurance company and the negligent party, if the project has not been completed, shall be included in or offset the cost of the construction project; If the project has been completed, the engineering materials that are profitable shall be included in the non-operating income of the current period, and the engineering materials that are scrapped and damaged by the inventory loss shall be included in the non-operating expenditure.

2) The cost of the project under construction shall be determined according to the actual expenditure.

The self-operated projects of the enterprise shall be measured according to the direct materials, direct wages, direct mechanical construction costs, etc.; Enterprises that adopt the method of outsourcing projects shall be measured according to the project price payable. For equipment installation projects, the project cost shall be determined according to the value of the installed equipment, the cost of project installation, and the expenses incurred in the trial operation of the project.

The net expenditure incurred for the load joint test before the project reaches the intended usable state shall be included in the project cost. The cost of the products formed in the process of joint commissioning of the load obtained by the enterprise before reaching the predetermined usable state and can be sold to the outside world shall be included in the cost of the construction in progress, and the project cost shall be offset according to its actual sales revenue or estimated selling price when it is sold or converted into inventory goods.

If the project is scrapped or damaged in a single or unit project, the net loss after deducting the value of the residual materials and the compensation of the negligent person or the insurance company, etc., and the project has not yet reached the intended usable state, it shall be included in the cost of continuing construction; If the project has reached the intended state of use, it shall be included in the management expenses if it belongs to the preparatory period, and shall be included in the non-operating expenses if it does not belong to the preparatory period. If it is scrapped or damaged due to extraordinary reasons, or if the project under construction is completely scrapped or damaged, the net loss shall be directly included in the non-operating expenses of the current period.

There are several cases:

1.The plant under operating lease has no ownership, only the right to use, not a fixed asset.

2.The plant of financial lease can be a fixed asset and depreciation is withdrawn.

3.Other self-built and purchased factories can be fixed assets and depreciation is extracted.

How can a self-built house be used as a fixed asset?

A:It depends on whether you contract it to the engineering team or hire someone to do it yourself.

If it is contracted to someone else, then when it is completed, it will be directly credited to the fixed assets account with the tool invoice issued by the other party, and the project under construction (the total project payment will be paid);

If it is the latter, then you will go to the local tax to issue sporadic project invoices, and then ask the company's engineering department to write a qualified fixed asset warehousing list; Then do the voucher again. Construction in progress is transferred directly to fixed assets.

Can a self-built house be recorded as a fixed asset?

A:Self-built houses can be recorded as fixed assets;

Accounting costs include construction costs, decoration costs, etc.;

All expenses not related to the construction of the plant can be included in the fixed assets. Construction: Borrow: Construction in Progress (Purchase of Materials, Purchase of Decoration Products, etc.) Loan: Bank Deposits, etc. After Completion and Use: Borrow: Fixed Assets Loan: Construction in Progress.

Accumulate all construction-in-progress and carry forward to fixed assets at one time.

The real estate tax is payable when the factory is included in the fixed assets; Real estate tax is a kind of property tax levied on property owners based on the taxable residual value or rental income of the house. On September 15, 1986, the Provisional Regulations of the People's Republic of China on Property Tax were officially promulgated, which came into effect on October 1, 1986.

The second key of the Provisional Regulations of the People's Republic of China on Real Estate Tax is changed to the article that the property tax shall be paid by the property owner. 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 owner of the property right or the pawn is not in the place where the property is located, or the property right has not been determined and the dispute over the lease has not been resolved, the custodian or user of the property shall pay the fee. The property owners, 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).

Procedures for the transfer of fixed assets from projects under construction: the voucher for the delivery of self-built fixed assets is the "detailed list of property delivered for use" or "fixed assets handover form", which is filled in by the construction unit or the capital construction department of the unit, or filled in by the acceptance agency composed of all parties to the capital construction according to the regulations, generally in triplicate, after the handover of both parties to accept, sign and seal, go through the handover procedures. The "Detailed List of Property Delivered for Use" or the "Fixed Assets Handover Order" shall record in detail the name, specification, quantity, unit price, total price, ancillary equipment, estimated service life, net residual value and other detailed information of the fixed assets in each draft, and submit them to the receiving unit together with the new technical documents such as instructions and drawings.

The construction unit retains one copy, and the remaining two copies are handed over to the receiving unit, which is distributed to the fixed asset management department to open a fixed asset card and the accounting department as the original voucher for bookkeeping. Accountants mainly review whether the content of the above vouchers is complete, whether it is correct, whether the procedures of all parties are complete, it should be noted that it is necessary to review the comparison between the actual final account price of the project and the design budget price, and the funds of the key change to the branch should be approved by the relevant departments and leaders, and the quality problems found in the acceptance should be implemented to the construction unit and the construction unit to be seriously solved. The accountant shall review the correct "Schedule of Delivered Property" or "Fixed Asset Handover Order" and the determined value as the original voucher for bookkeeping.

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Article 2 of the Provisional Regulations of the People's Republic of China on Real Estate Tax The real estate tax shall be paid by the property owner. 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 owner of the property right or the person who undertakes the property is not located in the place where the property is located, or if the property right 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, 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).