在日常税务检查中发现,非房地产开发企业在购入或以支付土地出让金方式取得土地使用权后,利用该土地建造自用房屋等建筑物时,对其土地使用权的账面价值是否应该转入在建工程成本构成房产原值,以及是否应缴纳房产税有不同的处理方法。自国家1986年10月1日开征房产税以来,综观有关政策法规,对此问题似乎不尽明确,而在有关 In the routine tax inspection, it is found that, after the non-real estate development enterprise acquires the land use right by purchasing or paying for the land transfer fee, whether the book value of the land use right should be transferred into the building of the house for self-use by using the land The cost of the construction in progress constitutes the original value of the property and whether there are different ways of disposing of the property tax. Since the introduction of the property tax on October 1, 1986, the state has made a comprehensive review of the relevant policies and regulations. However, the issue seems to be uncertain. However,