《企业会计制度》、《企业会计准则——无形资产》颁布施行后，对土地使用权的会计处理作了明确的规定，该规定不同于现行的行业会计制度，这对房产税计税依据的范围提出了重新界定的要求，使土地使用权价值是否并入房产原值计征房产税成为争论的焦点。笔者拟在本文中对此作一 After the “Accounting System for Business Enterprises” and the “Accounting Standards for Business Enterprises - Intangible Assets” were promulgated and enforced, the accounting treatment of land use rights was clearly stipulated. This regulation is different from the current industry accounting system, which is based on the taxation of real estate taxes. The scope proposes a redefinition request, and whether the value of the land use right is incorporated into the original value of the property to collect the property tax has become the focus of debate. The author intends to make a