A real estate company has a piece of 100 mu of commercial land, which was acquired at the price of 800,000 yuan/mu in 20 12 years. Because the current real estate market is not stable, it has been idle and undeveloped. Due to the need of capital turnover, the company mortgaged the land to the bank for financing. Before the land mortgage, the assets of the land were evaluated and the market value was estimated to be 200.
The financial personnel also conducted accounting treatment for the part of asset appraisal appreciation:
(A) the transferee of land use rights accounting treatment
Borrow: 80 million yuan of intangible assets.
Loan: 80 million yuan in bank deposit.
(2) Accounting treatment in value-added assessment
Borrow: intangible assets120 million yuan
Loan: capital reserve120 million yuan
It should be noted that before the land use right obtained by the real estate company is developed, the land use right should be recognized as intangible assets according to the paid land transfer fee, and then the book value of the land use right will be included in the real estate development cost at one time.
I. Value-added tax
According to the relevant provisions of Caishui (20 16) No.36, the simple tax method can be selected for the transfer of real estate acquired before May 20 1 61day, and the VAT rate of 5% is applicable.
However, in this case, the company only evaluated the market value of the land use right under the company's name, but did not transfer the land use right to the outside world, and the land use right did not transfer.
Therefore, the company's "land use right evaluation appreciation" does not need to pay VAT.
Second, the land value-added tax
Is it true that "appreciation of land use assessment" equals "appreciation of land", so it is necessary to pay land value-added tax?
As the name implies, many companies think that "land appreciation" means that land value-added tax should be paid. How can we know that this tax belongs to property and behavior tax? Whether to pay or not depends on whether you transfer it. There is no need to pay land value-added tax for the evaluation and appreciation of self-owned land, but only if the value-added occurs at the time of transfer.
Iii. Enterprise income tax
In accounting, on the one hand, the assessed value-added assets increase the corresponding asset value, on the other hand, the capital reserve of the enterprise is increased, that is to say, the assessed value-added part is not recognized as the income of the enterprise in accounting. According to the requirements of cost accounting, some enterprises can accrue depreciation and amortization expenses for asset evaluation and appreciation.
In tax law, all assets of an enterprise, including fixed assets, biological assets, intangible assets, long-term deferred expenses, investment assets, inventories, etc., take historical cost as tax basis.
The so-called historical cost refers to the actual expenditure incurred by the enterprise when it obtains the asset.
During the period when an enterprise holds various assets, the tax basis of the assets shall not be adjusted, except that the profit and loss can be confirmed according to the provisions of the competent departments of finance and taxation of the State Council.
Therefore, in terms of tax law, there is no need for accounting treatment for asset evaluation and appreciation, and there is no need to pay enterprise income tax because the land use right of Jiacheng Company has not been transferred.
Fourth, stamp duty
According to the relevant provisions of stamp duty, the account books recording funds shall be stamped with the total amount of paid-in capital and capital reserve of 0.5‰, and other account books shall be taxed by 5 yuan/piece.
In this way, if the enterprise's assets have been evaluated for appreciation and accounting treatment has been carried out, then according to the relevant provisions of stamp duty, stamp duty should be paid for the increased part.
Now, are you clear about the enterprise's "asset appreciation" and how to pay taxes?
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