In order to standardize the land transfer behavior, safeguard the vital interests of the relocated households and ensure the local fiscal revenue, the so-called "land transfer" has been widely implemented in various places. Sunshine operation? The land reserve trading system and the capital flow of land transfer revenue and expenditure activities have also undergone fundamental changes. Below I have prepared an article on the accounting of land transfer revenue and expenditure for your reference!

First, the capital flow of land transfer revenue and expenditure activities

Generally speaking, the accounting object can usually be summarized as the capital movement. The accounting of land transfer revenue and expenditure should be based on the economic business of land transfer revenue and expenditure activities, and record and reflect the land transfer revenue and expenditure activities from the perspective of the government. Therefore, the capital movement (also called capital flow) of land transfer revenue and expenditure activities is the object and content of land transfer revenue and expenditure accounting. To study and analyze the accounting of land transfer revenue and expenditure, we must first analyze the capital flow of land transfer revenue and expenditure.

(A) the flow of funds before the implementation of the land reserve trading system

Before the implementation of the land reserve trading system, it was adopted in most places. Mao Di? How to transfer land, that is, compensation for demolition and early development and consolidation? Pure land? The development enterprise is responsible for the work, and the government only accounts for the income and expenditure of the net income from land transfer. What is its capital flow? Process one? As shown in the figure.

(B) the flow of funds after the implementation of the reserve trading system

The so-called land reserve trading system includes government money? Pure land? Land reserve system and its adoption? Bidding, auction and listing? Such as the land transfer transaction system under the market operation mode. What is its capital flow? Process two? As shown in the figure.

With what? Process one? Compared with? Process two? The main changes are as follows: First, the land reserve fund has been established, and loans from banks and other financial institutions have become an important source of funds. At the same time, land reserve funds should be used to repay loans in time; The second is to increase land reserves and land transactions; Third,' the land transfer income paid into the local treasury is full-caliber income including land reserve costs.

The revenue and expenditure of land transfer accounted by government funds must also be the full-scale revenue and expenditure of land transfer, including the cost of land reserve. In addition, it is necessary to establish and improve the accounting system of land reserve funds. In order to accurately reflect the local government's land transfer revenue and expenditure activities, the accounting of land transfer revenue and expenditure can be divided into: the accounting of land reserve funds with land reserve institutions as the accounting subject and the accounting of land transfer income with financial departments as the accounting subject.

Two, this course accounts for the land reserve funds with the land reserve institution as the accounting subject.

(a) the land reserve institution is the accounting subject of land reserve fund accounting.

Article 3 of the Accounting Method for Land Reserve Funds (Trial) (Caishui [2008] 10) stipulates:? Land reserve funds should be recognized, measured and disclosed as an independent accounting entity. Land reserve funds shall be accounted for independently of the inherent property of land reserve institutions and other property managed by them. ?

Land reserve institutions, as specialized agencies of local governments to carry out land reserve work, are generally fully funded institutions. The daily expenses required for its normal operation shall be arranged by the financial department at the same level through the departmental budget, and shall be accounted for separately from the land reserve funds, and shall not be charged from the land reserve funds. In other words, land reserve institutions should also conduct accounting for land reserve funds and their daily expenses, and conduct separate accounting, and their funds should not be misappropriated.

(two) the main tasks and accounting elements of accounting for land reserve funds.

The main task of land reserve fund accounting is to reflect all the income and expenditure of land reserve funds in land reserve work. At present, land reserve funds mainly come from financial allocations, bank loans, other funds and interest on the above funds. Land reserve funds are mainly used for land reserve costs and repayment of bank loan principal and interest. According to? Assets? 、? Liabilities? 、? Net assets? 、? Income? And then what? Expenditure? Accounting and other accounting elements.

1.？ Assets? Do you mean including? Storage project? All land reserve funds, including expenditures, reflect the overall scale of land reserve funds. Here? Storage project? Refers to the ongoing land reserve, and the land reserve fees prepaid with land reserve funds collected according to the project should be used? Accrual basis? Explain each one accurately? Storage project? Land reserve cost.

2.？ Liabilities? Refers to all kinds of loans in land reserve work, which are mainly used to make up for the shortage of land reserve funds. Here, its main task is to accurately reflect and account for the borrowing and repayment of land reserve loans.

3.？ Net assets? Meaning? Assets? Deduction? Liabilities? After balance, it is actually a reflection? Your own? Scale of land reserve funds.

4.？ Income? Refers to the income from other sources except land reserve loans, mainly financial allocations and other income.

5.？ Expenditure? What exactly is it? Deliver the project cost? , that is, all the land reserve expenses incurred by the completed land reserve project.

Three, the financial sector as the accounting subject of land transfer revenue and expenditure accounting.

(a) the financial sector is the accounting subject of land transfer revenue and expenditure accounting.

Has the land reserve been completed? Deliver the project? Land transfer income is realized through land transactions, and all land transfer income, including land reserve fees, should be paid into the local treasury in full, and capital budget management should be implemented. As an important part of the budget revenue of local government funds, land transfer income should be used by local governments. In practice, the financial department accounts for the revenue and expenditure of land transfer on behalf of the local government, and the financial department is the accounting subject of land transfer revenue and expenditure paid into the local treasury.

(two) the main tasks and accounting elements of land transfer revenue and expenditure accounting

The main task of land transfer revenue and expenditure accounting is that the financial department must fully reflect the revenue and expenditure of land transfer income paid into the state treasury from the perspective of local governments. Land transfer income paid into the state treasury is all land transfer income including land reserve cost, according to? Proportioning principle? The expenditure of land transfer income arrangement must also include the cost of land reserve. Should be divided? Income? And then what? Expenditure? Accounting elements, such as publishing houses? Cash basis? Conduct accounting.

1. The narrow sense of land transfer income can be understood as the income realized by transferring the special commodity of state-owned land use right to users, which is similar to the concept of comprehensive land price and includes the cost of land reserve, which is equivalent to the accounting of general enterprises? Sales revenue? . Land transfer income in a broad sense also includes land transfer income obtained by allocation and lease, which is equivalent to? Agency business income? Or? Other business income? . What is the land transfer income obtained by allocating the right to use state-owned land by means of allocation? Main business income? Including all the land price obtained by transferring the right to use state-owned land in various ways such as bidding, auction, listing and agreement.

2. According to the Measures for the Administration of Revenue and Expenditure of State-owned Land Use Right Transfer (Caizong [2006] No.68), the use scope of land transfer income includes compensation expenditure for land acquisition and demolition, expenditure for land development, expenditure for supporting agriculture, urban construction expenditure and other expenditures. In order to accurately calculate and reflect the profit and loss of the transfer of state-owned land use right, and to facilitate the connection with the accounting of land reserve funds, the author suggests that the expenditure of land transfer income arrangement be divided into: land reserve cost expenditure, land transfer business expenditure, extraction and payment of various special funds, and other expenditures. Is the cost of land reserve based on income and expenditure? Proportioning principle? Reflect the actual land reserve cost of the transfer project, including compensation expenditure for land acquisition and demolition, land development and consolidation expenditure and other expenditure items; Land transfer business expenses refer to the transfer business expenses incurred in the process of land transaction; Extract and pay all kinds of special funds (in order to fully reflect the whole picture of land transfer income and expenditure, all kinds of special funds extracted or paid from land transfer income should be paid in land transfer income, while the expenditure of using all kinds of special funds should be paid in special funds), mainly including: agricultural land development funds, paid land use fees for new construction land, state-owned land income funds and urban low-rent housing construction funds; Other expenditures refer to urban construction and other expenditures arranged by net income from land transfer.

Four, the relationship between the accounting of land transfer revenue and expenditure and the accounting of land reserve funds.

The right to use state-owned land has become a special commodity, and its own cost is the cost of land reserve. The land reserve process is equivalent to? Production? Link, in this link, land reserve funds are used to carry out land reserve work, and the land reserve cost of each project should be accurately calculated. The cost of land reserve must be supported by land reserve funds and go through this process? State-owned land use right? This special commodity meets the conditions of transfer.

And the land transaction process is equivalent to? Sales? Link, through land transactions, the state-owned land use right of completed land reserve projects will be transferred to users, and the land transfer income realized should be turned over to the local treasury in full. By income and expenditure? Proportioning principle? The financial department shall timely allocate the land reserve cost part of the land transfer income realized by the transfer project to the land reserve institution, and reflect it as the land reserve cost expenditure in the land transfer revenue and expenditure accounting; As one of the main sources of land reserve funds, land reserve institutions receive the land reserve fees allocated by the financial department, which is reflected in the income of land reserve funds and timely repay land reserve loans.

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