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财政部下发的《企业会计准则第3号——投资性房地产》(以下简称“《准则》”)规定,投资性房地产是指为赚取租金或资本增值,或两者兼有而持有的房地产,主要包括已出租的土地使用权、长期持有并准备增值后转让的土地使用权、企业拥有并已出租的建筑物,不含企业自用的房地产和作为存货的房地产。本文通过比较《准则》与税法的规定,分析二者的差异和相关的纳税调整。
Accounting Standards for Business Enterprises No. 3 - Investment Properties (hereinafter referred to as the “Guidelines”) issued by the Ministry of Finance stipulates that investment properties are held for the purpose of generating rent or capital appreciation, or both Real estate includes land-use rights that have been rented, land-use rights that have been held for a long time and are ready for transfer after appreciation, buildings owned and rented by enterprises, real estate for own use and real estate as inventories. This article analyzes the differences between the two and related tax adjustments by comparing the “Guidelines” with the tax laws.