自用土地使用权是无形资产吗？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	自用土地使用权是无形资产吗？
释义	法律分析：自用土地使用权确认为无形资产，企业取得的土地使用权，通常应当按照取得时所支付的价款及相关税费确认为无形资产。土地使用权用于自行开发建造厂房等地上建筑物时，土地使用权的账面价值不与地上建筑物合并计算其成本，而仍作为无形资产进行核算。法律依据：《确定土地所有权和使用权的若干规定》第二条土地所有权和使用权由县级以上人民政府确定，土地管理部门具体承办。土地权属争议，由土地管理部门提出处理意见，报人民政府下达处理决定或报人民政府批准后由土地管理部门下达处理决定。
随便看	天津单位社保最晚几号缴费天津市社保每月几号缴纳天津市社保每月几号缴纳在网上辱骂，在网上辱骂别人死亡骂别人去死犯法吗在网上恶意辱骂他人犯法吗网上辱骂他人是否违法东莞二手房交易流程一般步骤有哪些，需要准备什么资料东莞二手房交易的流程深圳二手房交易流程有哪些东莞二手房交易的流程深圳市二手房交易流程是什么？深圳二手房交易的流程深圳二手房交易流程有哪些？购买二手房公积金提取流程深圳市二手房交易有哪些流程深圳二手房交易流程 2023深圳市二手房交易程序是什么购买二手房提取公积金流程苏州二手房交易流程有哪些深圳二手房交易流程中山二手房买卖流程及注意事项 2023广州市二手房交易流程有哪些深圳现在二手房交易的流程深圳二手房交易什么流程 controversy over a contract for carriage of luggage by rail controversy over a contract for financial leasing controversy over a contract for lease controversy over a contract for leasing enterprises controversy over a contract for passenger shipping controversy over a contract for patent licenses controversy over a contract for processing work controversy over a contract for railroad cargo transportation controversy over a contract for railroad transport of luggage controversy over a contract for waterway cargo transportation controversy over a contract for waterway luggage transportation controversy over a contracting agreement in rural areas controversy over a contract of gift controversy over a contract of public performance controversy over a contract of sale controversy over a cooperative joint venture contract controversy over adoption controversy over a fiduciary contract controversy over agreements on contracting an enterprise controversy over a joint management of merchant shipping contract controversy over a labor contract controversy over a land contract controversy over a legacy and support agreement controversy over a loan contract controversy over a marine insurance contract

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