计价入账的土地计提折旧吗

爱赢体育b.жҢү照规е®ҡеҚ•зӢ¬и®Ўд»·дҪңдёәеӣәе®ҡиө„дә§е…ҘиҙҰзҡ„еңҹең°;c.еӨ„дәҺжӣҙж–°ж”№йҖиҝҮзЁӢдёӯзҡ„еӣәе®ҡиө„дә§гҖӮ2.жңӘдҪҝз”Ёзҡ„жңәеҷЁи®ҫеӨҮгҖҒд»ӘеҷЁд»ӘиЎЁгҖҒиҝҗиҫ“е·Ҙе…·гҖҒе·Ҙе…·еҷЁе…·гҖҒеӯЈиҠӮжҖ§еҒңз”Ёд№ҹиҰҒи®ЎжҸҗжҠҳж—§гҖӮ3.жіЁж„ҸеҶҚи®ЎжҸҗ爱赢体育计价入账的土地计提折旧吗(еҚ•зӢ¬дј°д»·зҡ„еңҹең°иҰҒжҠҳж—§еҗ—)дёӢеҲ—еӣәе®ҡиө„дә§дёҚи®ЎжҸҗжҠҳж—§:жҲҝеұӢеҸҠе»әзӯ‘зү©д»ҘеӨ–зҡ„жңӘдҪҝз”ЁгҖҒдёҚйңҖз”Ёзҡ„еӣәе®ҡиө„дә§;д»Ҙз»ҸиҗҘз§ҹиөҒж–№ејҸз§ҹе…Ҙзҡ„еӣәе®ҡиө„дә§;е·ІжҸҗи¶іжҠҳ旧继з»ӯдҪҝз”Ёзҡ„еӣәе®ҡиө„дә§е’ҢжҸҗеүҚжҠҘеәҹзҡ„еӣәе®ҡиө„дә§;д»ҘеүҚ

2гҖҒжҢү照规е®ҡеҚ•зӢ¬дј°д»·дҪңдёәеӣәе®ҡиө„дә§е…ҘиҙҰзҡ„еңҹең°еӨ„дәҺжӣҙж–°ж”№йҖиҝҮзЁӢдёӯеҒңжӯўдҪҝз”Ёзҡ„еӣәе®ҡиө„дә§,еә”е°Ҷе…¶иҙҰйқўд»·еҖјиҪ¬е…ҘеңЁе»әе·ҘзЁӢ,дёҚеҶҚи®ЎжҸҗжҠҳж—§гҖӮеҪ“жңҲж–°еўһеӣәе®ҡиө„дә§еҪ“жңҲдёҚи®ЎжҸҗжҠҳж—§,дёӢжңҲ

дҪҶж–爱赢体育°дјҡи®ЎеҮҶеҲҷе…ідәҺеңҹең°дҪҝз”Ёжқғзҡ„жёз®—еҸ‘з”ҹдәҶеҸҳеҢ–,иҰҒжұӮеңҹең°дҪҝз”ЁжқғеҚ•зӢ¬жёз®—,并且иҰҒжҢүз…§еҸ—зӣҠзҡ„е№ҙйҷҗж‘Ҡй”Җ,иҝҷдәӣдјҡеҜ№жңӘжқҘйҖжҲҗжҚҹзӣҠгҖҒжҠҳж—§гҖҒж‘Ҡй”Җдә§з”ҹиҜёеӨҡеҪұе“ҚгҖӮдёүгҖҒеҜ№ж–°дјҡи®ЎеҮҶеҲҷдёҺзЁҺжі•е·®ејӮзҡ„жҖқ

еҚ•зӢ¬дј°д»·зҡ„еңҹең°иҰҒжҠҳж—§еҗ—

жҠҳж—§жҳҜеӣәе®ҡиө„дә§еңЁдҪҝз”ЁиҝҮзЁӢеҸ‘з”ҹзҡ„жҚҹиҖ—пјҢдҪҶжҳҜеңҹең°дёҚеӯҳеңЁжҚҹиҖ—иҝҷдёҖиҜҙжі•гҖӮе°ұжӣҙдёҚиғҪеҜ№еңҹең°и®ЎжҸҗжҠҳж—§гҖӮеҚ•зӢ¬дј°д»·дҪңдёәеӣәе®ҡиө„дә§е…ҘиҙҰзҡ„еңҹең°пјҢжҢүиҝҷз§Қж–№ејҸжёз®—зҡ„еңҹең°зҰ»жҲ‘们已з»ҸеҫҲйҒҘиҝңдәҶпјҢйӮЈдјҡеӣҪ家

第еҚҒз§Қ,жё…з®—иЎҘзјҙеңҹең°еўһеҖјзЁҺдёҚеҠ收ж»һзәійҮ‘гҖӮзәізЁҺдәәжҢү规е®ҡйў„зјҙеңҹең°еўһеҖјзЁҺеҗҺ,жё…з®—иЎҘзјҙзҡ„еңҹең°еўһеҖјзЁҺ,еңЁдё»з®ЎзЁҺеҠЎжңә关规е®ҡзҡ„жңҹйҷҗеҶ…иЎҘзјҙзҡ„,дёҚеҠ收ж»һзәійҮ‘гҖӮ第еҚҒдёҖз§Қ

еҜјиҜ»:еҜ№дәҺеңЁз§ҹиөҒзҡ„еңҹең°дёҠе»әжҲҝжҠҳж—§еҰӮдҪ•и®ЎжҸҗзҡ„й—®йўҳ,з§ҹиөҒзҡ„еңҹең°еҸҜд»ҘжҢүз§ҹиөҒжңҹжқҘиҝӣиЎҢж‘Ҡй”Җ,жҲҝеұӢеҸҜд»ҘжҢү20е№ҙжқҘи®ЎжҸҗжҠҳж—§,дҪҶжҳҜжҲҝеұӢз§ҹиөҒжҳҜдёҚйңҖиҰҒи®ЎжҸҗжҠҳж—§зҡ„,е…·дҪ“еҶ…е®№иҜ·д»”з»Ҷйҳ…иҜ»е…Ёж–ҮгҖӮеңЁз§ҹиөҒзҡ„

33.иЎҢж”ҝдәӢдёҡеҚ•дҪҚиҝқ规确е®ҡеӣәе®ҡиө„дә§жҠҳж—§е№ҙйҷҗ34.иЎҢж”ҝдәӢдёҡеҚ•дҪҚйҡҸж„ҸеҸҳжӣҙеӣәе®ҡиө„дә§жҠҳж—§е№ҙйҷҗ35.иЎҢж”ҝдәӢдёҡеҚ•дҪҚзӣҳзӣҲгҖҒж—еҒҝи°ғе…ҘгҖҒжҺҘеҸ—жҚҗиөд»ҘеҸҠзҪ®жҚўзҡ„еӣәе®ҡиө„дә§,жңӘи®ЎжҸҗжҠҳ

еҰӮжһңиҜҘеңҹең°еңЁеҪ“еҲқ90е№ҙд»Јдј°д»·е…ҘиҙҰи®Ўе…Ҙеӣәе®ҡиө„дә§е’Ңиө„жң¬е…¬з§Ҝ,дё”дёҚи®ЎжҸҗжҠҳж—§зҡ„еӨ„зҗҶжҳҜз¬ҰеҗҲеҪ“ж—¶зҡ„иҙўе·Ҙеӯ—[1995]108еҸ·зӯүзӣёе…іж”ҝзӯ–规е®ҡзҡ„,дё”иҜҘеңҹең°зҡ„жҖ§иҙЁдёҖзӣҙдҝқжҢҒдёәеҲ’жӢЁз”Ё爱赢体育计价入账的土地计提折旧吗(еҚ•зӢ¬дј°д»·зҡ„еңҹең°иҰҒжҠҳж—§еҗ—)(4)д»爱赢体育Ҙз»ҸиҗҘз§ҹиөҒж–№ејҸз§ҹеҮәзҡ„еӣәе®ҡиө„дә§е’Ңд»ҘиһҚиө„з§ҹиөҒејҸз§ҹе…Ҙзҡ„еӣәе®ҡиө„дә§гҖӮдёҚи®ЎжҸҗжҠҳж—§зҡ„еӣәе®ҡиө„дә§жңү1)е·ІжҸҗи¶іжҠҳж—§д»Қ继з»ӯдҪҝз”Ёзҡ„еӣәе®ҡиө„дә§2)д»ҘеүҚе№ҙеәҰе·Із»Ҹдј°д»·еҚ•зӢ¬е…ҘиҙҰ