关键词: 土地出让金, 地租, 无形非生产资产, 地租分摊方法

Abstract: Although land and land transactions have not been recorded in national accounts of China yet, the treatment of land transactions in the national accounts has become an increasingly important issue in recent years with the deepened reform of urban land use system in China. Because the assignment payment is paid at a lump sum at the outset, there are some special problems in the accounting of land transactions. After detailed comparison between two alternative treatments, treating assignment payment as rents and as acquisition of land-use right, this paper concludes that the former is of more significance. Methods of amortization of the assignment payment are also considered.

Key words: Assignment payment, Rent, Intangible non-produced asset, Amortization