What subjects does the land index fee include?

Accounting subjects of intangible assets. According to the relevant information of land index fee, it can be known that land index fee is included in intangible assets accounting subjects. The land use right acquired by an enterprise should usually be recognized as intangible assets according to the price paid at the time of acquisition and related taxes and fees. The land index fee is the fee paid by the transferor to obtain the land index through negotiation due to the change of users after the land plan index is issued, which is called the land index fee.