Accounting treatment of land use right

If the land use right is included in intangible assets.

1, buy

Borrow: intangible assets-land use right

Loans: bank deposits

2.[ Accounting] installment repayment

Debit: management expenses-amortization of intangible assets

Loan: accumulated amortization-land use right

Land use right refers to the right of state organs, enterprises, institutions, farmers' collectives and individual citizens, as well as foreign-invested enterprises with legal conditions, to possess, use, benefit and restrict the disposal of state-owned land or farmers' collective land in accordance with legal procedures or agreements.

Provisional Regulations of the People's Republic of China on Assignment and Transfer of the Right to Use Urban State-owned Land

Rule number two

The allocation of land use rights refers to the state-owned land use rights obtained by land users in various ways except transferring land use rights.

Rule three.

These Measures shall apply to the transfer, lease and mortgage of allocated land use rights (hereinafter referred to as "land use rights").

Article 4?

The land administration departments of the people's governments at or above the county level shall supervise and inspect the transfer, lease and mortgage of land use rights according to law.

Article 5?

Without the approval of the land administration department of the people's government of the city or county and the procedures for transferring the land use right, the land user who pays the transfer fee for the land use right shall not transfer, lease or mortgage the land use right.

Article 6 The land use right may be transferred, leased or mortgaged with the approval of the land administration department of the municipal or county people's government if the following conditions are met:

(1) Land users are companies, enterprises, other economic organizations and individuals;

(2) Having a state-owned land use certificate;

(3) There are legal certificates of property rights of buildings and other attachments on the ground;

(four) in accordance with the "Regulations" and the provisions of these measures, sign a contract for the transfer of land use rights, and deliver the land use right transfer fee to the local city and county people's governments or offset the land use right transfer fee with the proceeds from transfer, lease and mortgage.

Article 7?

The transfer of land use right refers to the act of land users transferring land use right to others alone or together with buildings and other attachments on the ground.

The party that originally owned the land use right is called the transferor, and the party that accepted the land use right is called the transferee.

Article 8?

The ways of land use right transfer include sale, exchange and gift.

(1) buying and selling refers to the behavior that the transferor obtains certain income by taking the land use right as the transaction condition.

(2) Exchange refers to the mutual transfer of land use rights between land users.

(3) Gift means that the transferor transfers the land use right to the transferee for free.

Article 9?

Lease of land use right refers to the behavior that land users rent the land use right to others alone or together with buildings and other attachments on the ground, and others pay rent to them.

The party that originally owned the land use right was called the lessor, and the party that assumed the land use right was called the lessee.

Article 10?

The mortgage of land use right refers to the behavior that the land user provides the mortgaged land use right as a guarantee for paying off debts on time.

The original owner of the land use right is called the mortgagor, and the mortgage creditor is called the mortgagee.

Extended data

As a non-monetary property, the land use right must be evaluated, and the following documents shall be submitted during the evaluation:

1. Provide exclusive land use right certificate, real estate license, land plan, transfer contract related to intangible assets investment, handover certificate, etc.

2. Fill in the intangible assets investment verification list. Required name, effective status, pricing, etc. Conform to the contract, agreement and articles of association, and be signed or accepted by the enterprise, recognized by all investors and signed on the list.

3. Intangible assets should be transferred (intellectual property rights should be registered for property rights transfer; Signing technology transfer contracts for non-patented technologies; If the land use right has gone through the land change registration formalities), but it has not been completed at the time of capital verification, fill in the Transfer Form of Capital Contribution Property, which will be signed by the enterprise to be established and its investors, and promise to complete the relevant property right transfer formalities within the prescribed time limit;

Where the contract, agreement and articles of association stipulate the delivery method and place, it shall be consistent with the contract, agreement and articles of association: the column of "signature of the recipient" shall be signed and sealed by all shareholders.

4. The appraisal report issued by the asset appraisal institution that the appraisal purpose, appraisal scope and object, appraisal benchmark date, appraisal assumptions and other relevant limited conditions meet the capital verification requirements, and the confirmation documents of investors on the asset value appraisal.

5. General intangible assets can contribute up to 70% of the registered capital of the enterprise.

6. Where the land use right is used as the capital contribution, the procedures for transferring the land use right handled by the land administration department of the people's government of the city or county shall be provided.

Baidu encyclopedia-land use right