问：以土地使用权投资入股，被投资企业从事房地产开发的，其土地成本如何进行确认？
Q: to invest in stocks of the land use right, the invested enterprise engaged in the development of real estate, the land cost how to confirm?
答：根据《财政部 国家税务总局关于土地增值税若干问题的通知》（财税〔2006〕21号）文件的执行日期为界限，分两种情况确认土地成本：
Answer: according to the national tax administration of the ministry of finance, the several problems about land value-added tax notice (caishui [2006] no. 21) the execution date for line file, confirm the land cost in two different conditions:
（一）2006年3月2日之后，在投资或联营环节，已对土地使用权投资确认收入，并对投资人按规定征收土地增值税的，以征税价格作为被投资企业取得土地使用权所支付的金额据以扣除。
(a) after the March 2, 2006, in the investment or joint link, affirm income has to invest in the land use right, and the investors in accordance with the provisions, land value-added tax, tax price as paid by enterprises obtain the land use right of which was deducted.
（二）2006年3月2日之前，以土地作价入股进行投资或联营从事房地产开发的，被投资企业在土地增值税清算时，应以投资者取得土地使用权所支付的地价款和按国家统一规定交纳的有关费用作为其取得土地使用权所支付的金额据以扣除，投资或联营时形成的土地使用权溢价不得扣除。
(2) before March 2, 2006, on the land for equity investment or affiliated to engage in real estate development, the invested enterprise, the land value-added tax liquidation shall be paid by investors to obtain the land use right of land cost and pay the relevant fees as stipulated in the national unity as its obtain the land use right which was deducted from the paid, investment or joint form of land use rights shall not be deducted at a premium.
其中，对在2006年3月2日之前虽未办理土地使用权变更登记手续，但受让方已先行合法占有投资开发土地、并已投入资金开始开发的，按照上述规定处理。
Among them, in before March 2, 2006, though not the land alteration registration formalities, but the assignee has leading legal capital for investment and development, and has set up a land began to develop, in accordance with the above regulations.
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