内容摘要：

城市房地产税的计税依据是企业账载的房屋原值，土地使用权是房屋价值的重要组成部分。由于土地和房屋的使用年限不同，并且存在道路、绿化等独立于房屋之外的土地，如何在时间和空间上界定城市房地产税中土地使用权的计税依据，本文结合税法及企业会计制度的现行规定，根据城市房地产税的立法精神，对此问题进行了阐述。

关键词：城市房地产税　土地使用权　计税依据

abstract：tax basis of urban real estate tax is original value of the real estate recorded in accounting books of enterprises,and the right of land use is an important part in the value of real estate. in practice the determination of tax basis of the right of land use in urban real estate tax is a difficult issue for different using terms of land and housing and there exists such land as roads and forestation which is independent of the real estate. this article discusses this issue on the basis of current tax laws, accounting systems and the legislative spirit of urban real estate tax.

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