How to deal with the land purchased in the name of the company as the account of the factory building?

Whether there is an account in the past or not, you can't calculate it in your present way. If it is monetary fund transfer, the first method is ok, but fixed assets are not. Moreover, the local tax is already known, and only the registered capital can be increased. One more question. Now the private company jointly invested by two people has withdrawn from one company, leaving only one person. That is, a sole proprietorship company, which bears unlimited liability, is no longer a limited company, and bears limited liability with enterprise assets.

Treatment method 1. Make an evaluation report first, and then carry out accounting treatment according to the evaluation report:

Borrow: fixed assets -A

-B.

Loan: paid-in capital

At the same time, we have to pay a lot of taxes, such as land transfer and capital increase, but mainly in the transfer.

Treatment method 2. Make up the previous account as an unprocessed matter left over from the past (this requires tax approval first).

Borrow: monetary funds

Loan: paid-in capital

Borrow: Construction in progress.

Loan: monetary funds

Borrow: fixed assets a

Loan: Construction in progress.

Borrow: fixed assets b

Loan: monetary funds

Borrow: monetary funds

Loan: other business income-rental income

Debit: management expenses-maintenance and depreciation of fixed assets

Other business costs-depreciation of leased equipment

Credit: accumulated depreciation

Both methods need to pay taxes, but the amount paid is different.

But the registered capital has increased by the same amount.

Debit: management fee-tax

Loan: monetary funds

The first method is to pay back the business tax and related supplementary levy, land value-added tax, printing and land transfer income tax.

Method 2: Pay back the business tax and related levy, stamp duty and income tax of rental income. The business tax and related levy, land value-added tax and stamp duty of land transfer shall be paid back by the land transferor, provided that there is a tax payment certificate.