The rented land and i establish the building and there are conflict with the contraction company no complete the building -what the assets entry ?

Since asset has not come into existence you cannot recognise building as Fixed asset. Therefore the payments made to construction company for constructing building on rented land should be treated as Capital Work in Progress. That is;

Capital Work in Progress A/c.       Dr

  To Bank

deferred charges 

when the asset finish 

closed with asset