Borrow: Construction in progress.
Loans: bank deposits
2. When paying deed tax, stamp duty, production cost and maintenance fund.
Borrow: Construction in progress.
Loan: monetary funds (bank deposits or cash)
3. When delivered for use
Borrow: fixed assets
Loan: Construction in progress.
4. Withdraw depreciation in the next month after delivery.
Debit: an account such as cost or expense.
Credit: depreciation
When the company purchases real estate, the other party must pay the land value-added tax, urban construction tax, education surcharge, business tax and stamp duty. Because your company is not a taxpayer, this part of the tax can not be included in the company's fixed assets cost. House purchase deed tax is included in the cost of fixed assets, and stamp duty is included in the management expenses.
Extended data:
Disposal of fixed assets, including sale, transfer, scrapping and damage of fixed assets, foreign investment, exchange of non-monetary assets, debt restructuring, etc.
I. Conditions for derecognition of fixed assets
Fixed assets that meet one of the following conditions shall be derecognized:
(1) Fixed assets are in the disposal state;
(2) The fixed assets are not expected to generate economic benefits due to their use or disposal.
Second, the disposal of fixed assets
(1) If an enterprise holds fixed assets for sale, it shall adjust its estimated net salvage value.
(2) The amount of fixed assets sold, transferred, scrapped or damaged by an enterprise after deducting the book value and relevant taxes and fees from the disposal income shall be included in the current profits and losses. The book value of fixed assets is the amount after deducting accumulated depreciation and accumulated impairment reserve from the cost of fixed assets.
(3) If an enterprise includes the subsequent expenditure of fixed assets in the cost of fixed assets, it shall stop recognizing the book value of the replaced part.
Baidu encyclopedia-fixed assets