一家中外合作经营房地产企业土地使用权的审计思考

发布时间：2018-01-31 15:57

本文关键词： 土地使用权房地产企业会计处理资产负债表经营合同中外合作经营企业企业所得税资本公积金审计风险实收资本　出处：《中国注册会计师》2010年09期 　论文类型：期刊论文

【摘要】：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。
[Abstract]:When reviewing the financial audit report of a Sino-foreign cooperative real estate enterprise in 2008, the author noticed that the amount of capital accumulation fund in the balance sheet was 150 million yuan. The amount of paid-in capital account is 40 million yuan, it feels that the relative amount of capital accumulation fund and paid-in capital is not in accordance with the convention; Since 2008 is the first year of the implementation of the new enterprise income tax law, the huge balance of capital reserve accounts is likely to involve tax. For this reason, the author makes further verification on the capital accumulation fund accounts. The accounting content of capital reserve is the evaluation value of land use right. According to the Sino-foreign Joint Venture Enterprise Law and the detailed rules for its implementation, the contractual joint venture contract is the rights and obligations of the parties to the Sino-foreign contractual joint venture. Main legal documents of disputes and so on. (1) Cooperation conditions: the Chinese side pays the land transfer fee, and after the foreign party pays the deed tax. To be responsible for the transfer of land use right to enterprise A; The foreign party shall provide US $35 million in installments in accordance with the contract; Registered funds: us $35 million for foreign parties; Profit sharing: 14% for the Chinese side and 86% for the foreign side; 4) the Chinese side is required to receive the amount of compensation from enterprise A. According to the formula: the amount of compensation = land area 脳 3200 yuan / square meter-5.5 million US dollars. This paper discusses the accounting treatment of land use right in A enterprise.
【作者单位】：天健正信会计师事务所;
【分类号】：F293.3;F239.6
【正文快照】： 一、对甲企业土地使用权会计处理分析1.没有反映合作经营合同主要内容。甲企业的合作经营合同内容是,中外双方协议土地价格为每平方米3200元,中方按每平方米3200元计算土地使用权价值,并将其用于两方面,550万美元为投资(因中方利润分成计算依据:550/(550+3500)=14%),超过550

【相似文献】