土地评估增值能不能入账-土地纠纷法律援助-法律咨询免费平台-国际律师联盟

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问题	土地评估增值能不能入账
释义	法律分析：不需要做账。企业必须依法进行资产评估，注册资本不能随意调整。企业在未发生法定资产评估经济行为的情况下，产权未发生直接变动，不能按评估增值增加资本公积直接转增注册资本。参照规定企业仅在发生法定重估和产权变动情况下才可对评估增值做账，未发生法定资产评估和企业产权变动情况下，资产评估增值不能做账。法律依据：《中华人民共和国公司法》第一百七十四条公司合并时，合并各方的债权、债务，应当由合并后存续的公司或者新设的公司承继。
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