How to deal with the deed tax paid by the enterprise land use right?

The deed tax paid by the enterprise's land use right should be included in intangible assets. When calculating the deed tax payable, the entry is \x0d\ 1)\x0d\ Borrow: intangible assets \x0d\ Loan: taxes payable-deed tax payable \ X0d\ 2) When paid: \ X0d\ Borrow: taxes payable-deed tax payable x0d. They have no physical form. Intangible assets are non-monetary assets without physical form, unlike tangible assets such as fixed assets and inventories. \x0d\ 2。 It is recognizable. An asset meets the identifiability standard in the definition of intangible assets if it meets one of the following conditions: \x0d\ (1) can be separated or separated from an enterprise and used for sale, transfer, license, lease or exchange alone or together with related contracts, assets or liabilities. \x0d\ (2) comes from contractual rights or other legal rights, regardless of whether these rights can be transferred or separated from the enterprise or other rights or obligations. \x0d\ 3。 It belongs to non-monetary long-term assets. Intangible assets belong to non-monetary assets, which can bring economic benefits to enterprises in multiple accounting periods. The service life of intangible assets is more than one year, and its value will be gradually amortized in each benefit period. \ x0d \ x0d \ Intangible assets mainly include patents, non-patented technologies, trademarks, copyrights, land use rights and concessions. \x0d\ In order to calculate the acquisition, amortization and disposal of intangible assets, enterprises should set up such subjects as "intangible assets" and "cumulative amortization". \x0d\ "Intangible assets account for the cost of intangible assets held by the enterprise, the cost of intangible assets acquired by the borrower, the book balance of intangible assets transferred from the registered sale of intangible assets by the lender, and the final debit balance, reflecting the intangible assets cost of the enterprise. This course should be based on intangible assets, detailed accounting. \x0d "Cumulative Amortization" belongs to the intangible assets adjustment subject, accounting for the cumulative amortization of intangible assets with limited service life, the amortization of intangible assets accrued by the enterprise registered by the lender, the cumulative amortization of intangible assets transferred by the lender and the ending credit balance, reflecting the cumulative amortization amount of intangible assets of the enterprise.