目前,我国多种会计核算制度并存,不同的会计核算方法会带来不同的涉税影响。土地是企业的重要固定资产,在不同的会计制度下,土地的会计核算方法不尽相同,从而给企业的涉税处理带来了一定影响。笔者通过比较分析不同会计制度下土地使用权的处理, At present, many kinds of accounting systems exist in our country, and different accounting methods bring different tax implications. Land is an important fixed asset of an enterprise. Under different accounting systems, the accounting methods of land are not the same, which has brought a certain impact on the enterprise’s tax-related handling. By comparing and analyzing the treatment of land use rights under different accounting systems,