問(wèn)：以土地使用權(quán)投資入股，被投資企業(yè)從事房地產(chǎn)開(kāi)發(fā)的，其土地成本如何進(jìn)行確認(rèn)？
Q: to invest in stocks of the land use right, the invested enterprise engaged in the development of real estate, the land cost how to confirm?
答：根據(jù)《財(cái)政部 國(guó)家稅務(wù)總局關(guān)于土地增值稅若干問(wèn)題的通知》（財(cái)稅〔2006〕21號(hào)）文件的執(zhí)行日期為界限，分兩種情況確認(rèn)土地成本：
Answer: according to the national tax administration of the ministry of finance, the several problems about land value-added tax notice (caishui [2006] no. 21) the execution date for line file, confirm the land cost in two different conditions:
（一）2006年3月2日之后，在投資或聯(lián)營(yíng)環(huán)節(jié)，已對(duì)土地使用權(quán)投資確認(rèn)收入，并對(duì)投資人按規(guī)定征收土地增值稅的，以征稅價(jià)格作為被投資企業(yè)取得土地使用權(quán)所支付的金額據(jù)以扣除。
(a) after the March 2, 2006, in the investment or joint link, affirm income has to invest in the land use right, and the investors in accordance with the provisions, land value-added tax, tax price as paid by enterprises obtain the land use right of which was deducted.
（二）2006年3月2日之前，以土地作價(jià)入股進(jìn)行投資或聯(lián)營(yíng)從事房地產(chǎn)開(kāi)發(fā)的，被投資企業(yè)在土地增值稅清算時(shí)，應(yīng)以投資者取得土地使用權(quán)所支付的地價(jià)款和按國(guó)家統(tǒng)一規(guī)定交納的有關(guān)費(fèi)用作為其取得土地使用權(quán)所支付的金額據(jù)以扣除，投資或聯(lián)營(yíng)時(shí)形成的土地使用權(quán)溢價(jià)不得扣除。
(2) before March 2, 2006, on the land for equity investment or affiliated to engage in real estate development, the invested enterprise, the land value-added tax liquidation shall be paid by investors to obtain the land use right of land cost and pay the relevant fees as stipulated in the national unity as its obtain the land use right which was deducted from the paid, investment or joint form of land use rights shall not be deducted at a premium.
其中，對(duì)在2006年3月2日之前雖未辦理土地使用權(quán)變更登記手續(xù)，但受讓方已先行合法占有投資開(kāi)發(fā)土地、并已投入資金開(kāi)始開(kāi)發(fā)的，按照上述規(guī)定處理。
Among them, in before March 2, 2006, though not the land alteration registration formalities, but the assignee has leading legal capital for investment and development, and has set up a land began to develop, in accordance with the above regulations.
濟(jì)南代理記賬公司：http://www.yinyon.cn
