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会计上对土地使用权的核算规定经历了多次变化。笔者主要就现行并存的新旧两套会计准则下.对土地使用权核算、确认以及新会计准则下对缴纳房产税的影响等三个方面存在的差异进行对比分析。
Accounting requirements for the accounting of land use rights have undergone many changes. The author mainly makes a contrastive analysis on the differences between the two existing accounting standards of old and new sets of existing and new accounting standards, accounting for the land use rights, and the impact of the new accounting standards on the payment of property tax.