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笔者在复核2008年某中外合作经营房地产企业(以下简称甲企业)的财务审计报告时,注意到资产负债表中资本公积金科目金额为1.5亿元、实收资本科目金额为0.4亿元,感觉资本公积金与实收资本相对金额不符合常规;另因2008年是执行新企业所得税法的第一年,资本公积科目巨大余额很可能涉税。为此,笔者对资本公积金科目作了进一步核查。检查结果是,资本公积核算内容为土地使用权评估价值。依据《中外合作经营企业法》及实施细则,合作经营企业合同为约定中外合作各方权利、义务、纠纷等的主要法律文书。甲企业的合作经营合同相关主要内容:(1)合作条件:中方交纳土地出让金,并在外方交纳契税之后,负责办理土地使用权转让给甲企业;外方按合同分期提供资金3500万美元;(2)注册资金:为外方提供3500万美元;(3)利润分成:中方14%,外方86%;(4)中方需要从甲企业获得补偿金额,依据公式:补偿金额=土地面积×3200元/平方米-550万美元。本文拟就甲企业的土地使用权会计处理作一探讨。
When reviewing the financial audit report of a Sino-foreign cooperative real estate enterprise (hereinafter referred to as “A”) in 2008, the author noticed that the amount of capital reserve account in the balance sheet was 150 million yuan and the paid-in capital account was 0.4 billion yuan. Feeling capital The relative amount of provident fund and paid-in capital is not in conformity with the rules. In addition, since 2008 is the first year of implementing the new EIT law, the huge balance of capital reserve accounts is likely to be tax-related. To this end, I made further verification of the capital provident fund subjects. As a result of the inspection, the capital reserve accounting value is the appraised value of land use rights. According to the “Sino-Foreign Cooperative Venture Enterprise Law” and its implementing rules, the contract for the cooperative operation of enterprises is the major legal instrument stipulating the rights, obligations and disputes of all parties involved in Sino-foreign cooperation. (1) Conditions of cooperation: The Chinese party pays land transfer fees and transacts the transfer of land use rights to Party A after the foreign party pays the deed tax. The foreign party provides 35 million U.S. dollars in installments according to the contract. (2) Registered capital: 35 million U.S. dollars for the foreign party; (3) Profit sharing: 14% of the Chinese party and 86% of the foreign party; (4) The Chinese party needs to obtain the compensation amount from Party A according to the formula: Compensation amount = land area × 3200 yuan / square meters -5.5 million. This paper intends to A enterprise accounting treatment of land use rights to make a discussion.