What are the items for enterprises to buy real estate?

Entries for enterprises to purchase real estate: when purchasing: borrowing: fixed assets, taxes payable? Value-added tax (input tax) payable, loan: bank deposit. Real estate refers to the land that exists in physical form and the attachments attached to the land, including the attachments attached to the ground or located on the ground and underground.

The enterprise sells the property it owns to another company for accounting treatment;

For taxpayers other than real estate development enterprises, the sale of real estate belongs to non-main business income, all of which have passed? Fixed assets cleaning? Accounting is an economic activity.

1, sold and cleaned up.

Debit: liquidation of fixed assets

accumulated depreciation

Impairment of fixed assets

Loans: fixed assets

2. Get the sales amount

Debit: bank deposit

Loan: Fixed assets clearing.

3. It involves paying taxes and fees.

Debit: liquidation of fixed assets

Loan: taxes payable-business tax payable

-Land value-added tax payable

-Urban maintenance and construction tax shall be paid.

-To meet the additional education expenses.

bank deposit

Step 4 Pay taxes and fees

Borrow: taxes payable-business tax payable

-Land value-added tax payable

-Urban maintenance and construction tax shall be paid.

-To meet the additional education expenses.

Loans: bank deposits

5. Cleaning is complete

If the fixed assets are settled as debit balance

Borrow: non-operating expenses? Disposal of loss of non-current assets

Loan: liquidation of fixed assets

If the fixed assets are settled as credit balance

Debit: liquidation of fixed assets

Loan: non-operating income? Proceeds from disposal of non-current assets.

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