問：以土地使用權投資入股，被投資企業從事房地產開發的，其土地成本如何進行確認？
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：根據《財政部 國家稅務總局關于土地增值稅若干問題的通知》（財稅〔2006〕21號）文件的執行日期為界限，分兩種情況確認土地成本：
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，在投資或聯營環節，已對土地使用權投資確認收入，并對投資人按規定征收土地增值稅的，以征稅價格作為被投資企業取得土地使用權所支付的金額據以扣除。
(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，以土地作價入股進行投資或聯營從事房地產開發的，被投資企業在土地增值稅清算時，應以投資者取得土地使用權所支付的地價款和按國家統一規定交納的有關費用作為其取得土地使用權所支付的金額據以扣除，投資或聯營時形成的土地使用權溢價不得扣除。
(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，對在2006年3月2日之前雖未辦理土地使用權變更登記手續，但受讓方已先行合法占有投資開發土地、并已投入資金開始開發的，按照上述規定處理。
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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