公允价值模式下投资性房地产的会计处理与纳税调整

来源：华佗小知识

Delegates, staff: Hello! in the run-up to the Spring Festival, we held one session of four staff representatives Conference 2013-workshop, full back in 2012, careful analysis of the current situation, discuss 2013 development plans. Here, on behalf of my company 2013 work reports to the General Assembly, for consideration. Pillar I, 2012 back in 2012, XX power companies adhere to the party's 17 great spirit for guidance, comprehensively implement the scientific concept of development, promoting cost-leadership strategy, standards, focus on implementation, lean management, continuously improve, smooth present safety situation of enterprise management, business management and control scientific and standardized, and the dedication of staff, manage a harmonious and democratic atmosphere of the good situation. Main indicators are as follows:-the battery indicator: power generation totaled 7.815 billion kWh, beyond the annual budget implementation capacity of 315 million kWh, an increase of 757 million kWh. Sales totaled 7.425 billion kWh, exceeding sales of 330 million kWh the annual Executive budget, an increase of 729 million kWh. --Security measures: unplanned outages 2.5 times. No personal injury accident occurred, no major accident and above, no major fire accidents without environmental pollution accidents, safety for three consecutive years to maintain stability to good posture. Business financial indicators: total profits of 255 million Yuan, beyond the annual budget of 207 million Yuan, beyond the Datang company index 41. million Yuan, an increase of 1.76 million Yuan, FCM assessment at grade four. --Energy: power supply standard coal completing 312.25 g/kWh, down 0.1 g/kWh; integrated auxiliary power consumption ratio in 5.12%, down 0.26%; pollutant emissions performance greatly reduced compared to last year, carbon 0.09 g/kWh, sulfur dioxide 0.104 g/kWh NOx 0.512 g/kWh; dust removaefficiency of more than 99.8%. --Reliability index: equivalent availability factor in 93.47%, increased 7.95% from a year earlier. Equivalent forced outage rate 0.08%, 0.16% reduction over the same period a year earlier. Major achievements: first, we should adhere to the two \"management system\" basis, strengthening technological research, strengthen hidden hazards control and intrinsic safety Enterprise construction took new steps. -The two \"management system\" for improvement. Focus on promoting the power of the company management system and the application and implementation of the safety loop five-star management system, improve the safety management system, realize the system of safety control. Further regulate security routines, safety supervision and management network role to play to achieve closed-loop. Strengthening the supervision and management of habitual violation of, strengthening the safety supervision of outsourcing contractors. Carried out in spring and autumn of security inspections, flood control and inspection, safety production month, day supervision of production safety and the Olympic Games and other公允价值模式下投资性房地产的会计处理与纳

税调整

根据《企业会计准则第3号——投资性房地产》的规定，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，包括已出租的土地使用权、持有并准备增值后转让的土地使用权、已出租的建筑物。企业应当在资产负债表日采用成本模式对投资性房地产进行后续计量，但有确凿证据表明投资性房地产的公允价值能够持续可靠取得的，可以对投资性房地产采用公允价值模式进行后续计量。采用公允价值模式计量的，应当同时满足下列条件：投资性房地产所在地有活跃的房地产交易市场；企业能够从房地产交易市场上取得同类或类似房地产的市场价格及其他相关信息，从而对投资性房地产的公允价值作出合理的估计。采用公允价值模式计量的，不对投资性房地产计提折旧或进行摊销，应当以资产负债表日投资性房地产的公允价值为基础调整其账面价值，公允价值与原账面价值之间的差额计入当期损益。当投资性房地产被处置，或者永久退出使用且预计不能从其处置中取得经济利益时，应当终止确认该项投资性房地产。企业出售、转让、报废投资性房地产或者发生投资性房地产毁损，应当将处置收入扣除其账面价值和相关税费后的金额计入当期损益。

而税法是将投资性房地产作为一般固定资产或无形资产对待。《国家税务总局关于印发<企业所得税税前扣除办法>的通知》(国税发[2000]84号)规定，纳税人的存货、固定资产、无形资产和投资等各项资产成本的确定应遵循历史成本原则。纳税人经营活动中使用的固定资产的折旧费用、无形资产和递延资产的摊销费用可以扣除。2008年1月1日起施行的《中华人民共和国企业所得税法》第十一条、第十二条也明确规定，在计算应纳税所得额时，企业按照规定计算的固定资产折旧、无形资产摊销费用，准予扣除。《财政部国家税务总局关于执行〈企业会计准则〉有关企业所得税问题的通知》(财税〔2007〕80号)还就处置投资性房地产的纳税问题做出了进一步明确：企业以公允价值计量的投资性房地产，持有期间公允价值的变动不计入应纳税所得额，在实际处置或结算时，处置取得的价款扣除其历史成本后的差额应计入处置或结算期间的应纳税所得额。

通过对上述相关规定的比较可以看出，公允价值模式下投资性房地产的会计处理与税务处理的差异主要表现在以下三个方面：

一是，对投资性房地产进行后续计量的原则不同。会计准则规定可以选择公允价值模式，而税法遵循的是历史成本原则。

二是，投资性房地产持有期间公允价值变动的处理方法不同。会计准则规定，公允价值与原账面价值之间的差额计入当期损益，而税法规定公允价值的变动不计入应纳税所得额。

三是，投资性房地产出租期间价值损耗的处理方法不同。会计准则规定，采用公允价值模式计量的，不对投资性房地产计提折旧或进行摊销，而税法则允许固定资产

ctivities, comprehensive and tamping Safety Foundation ... Troubleshooting, management mechanism, give full play to role of technical supervision and realization of troubleshooting, management, improved process management. This year completed the boiler lower header leakage, boiler pressure, a major risk management, completed 29 of great risks and 3 General problems of governance. Complete chemistry lab construction, thermal control, and complete the boiler scale integrated management, host shafting vibration of 10 scientific and technological projects, such as. Complete supercritical 630MW on-line simulation system development and application of circulating water MCC standby power transformation, the transformation of desulfurization waste water, the unit water supply system of comprehensive treatment and discharge valve modification of coal mill 5 key technological transformation projects, group health is improved. --Science and technology innovation is furtherincreased. Strengthen the characteristics of supercritical unit major issues, gradually clearing the particularity of supercritical unit and regularity. Developed motor oil time management, switch action times, statistics, coal-aided measurement software, improves the production level of lean management. Increased investment in science and technology, reporting science and technology projects and 14 technical project total cost percentage of the total annual production output of 0.25%. \"Large-scale coal-fired power plant flue gas desulfurization, denitrification complete development and application of key technologies\" project, won the national science and technology progress second prize. 630MW supercritical units optimized control strategies and the 630MW development and application of on-line simulation system for supercritical units, supercritical 600MW units of turbine driven boiler feed pump set of comprehensive treatment of defects Datang technology respectively one or two and third. Meanwhile, information technology achievements, the company was named \"China power information technology benchmarking enterprises.\" --Repair and maintenance has improved further. Modify the inspection standards and standards on a regular basis, standardizing work procedures, checking and inspection project. Deepening the BFS++ system, and implements maintenance information shared. Reorganizing RB logic again, and ensure the success of the RB. Innovating the mechanism of maintenance management, implemented a project manager system. Successful completion of two autonomous maintenance, reliability improved steadily. Implementing two c-level maintenance, project themselves 48.7% and 42.3%, respectively. Accomplish two circulating pumps repair and overhaul of four Mills, maintenance teams to get exercise. Promote the work of energy saving and consumption reducing, complete the unit energy consumption diagnosis, plant water balancetest, 10 energy-saving projects. Second, we should adhere to \"three\" on the economic benefits of improving, outreachDelegates, staff: Hello! in the run-up to the Spring Festival, we held one session of four staff representatives Conference 2013-workshop, full back in 2012, careful analysis of the current situation, discuss 2013 development plans. Here, on behalf of my company 2013 work reports to the General Assembly, for consideration. Pillar I, 2012 back in 2012, XX power companies adhere to the party's 17 great spirit for guidance, comprehensively implement the scientific concept of development, promoting cost-leadership strategy, standards, focus on implementation, lean management, continuously improve, smooth present safety situation of enterprise management, business management and control scientific and standardized, and the dedication of staff, manage a harmonious and democratic atmosphere of the good situation. Main indicators are as follows:-the battery indicator: power generation totaled 7.815 billion kWh, beyond the annual budget implementation capacity of 315 million kWh, an increase of 757 million kWh. Sales totaled 7.425 billion kWh, exceeding sales of 330 million kWh the annual Executive budget, an increase of 729 million kWh. --Security measures: unplanned outages 2.5 times. No personal injury accident occurred, no major accident and above, no major fire accidents without environmental pollution accidents, safety for three consecutive years to maintain stability to good posture. Business financial indicators: total profits of 255 million Yuan, beyond the annual budget of 207 million Yuan, beyond the Datang company index 41. million Yuan, an increase of 1.76 million Yuan, FCM assessment at grade four. --Energy: power supply standard coal completing 312.25 g/kWh, down 0.1 g/kWh; integrated auxiliary power consumption ratio in 5.12%, down 0.26%; pollutant emissions performance greatly reduced compared to last year, carbon 0.09 g/kWh, sulfur dioxide 0.104 g/kWh NOx 0.512 g/kWh; dust removaefficiency of more than 99.8%. --Reliability index: equivalent availability factor in 93.47%, increased 7.95% from a year earlier. Equivalent forced outage rate 0.08%, 0.16% reduction over the same period a year earlier. Major achievements: first, we should adhere to the two \"management system\" basis, strengthening technological research, strengthen hidden hazards control and intrinsic safety Enterprise construction took new steps. -The two \"management system\" for improvement. Focus on promoting the power of the company management system and the application and implementation of the safety loop five-star management system, improve the safety management system, realize the system of safety control. Further regulate security routines, safety supervision and management network role to play to achieve closed-loop. Strengthening the supervision and management of habitual violation of, strengthening the safety supervision of outsourcing contractors. Carried out in spring and autumn of security inspections, flood control and inspection, safety production month, day supervision of production safety and the Olympic Games and other的折旧费用、无形资产的摊销费用在计算应纳税所得额时扣除。

对于选择采用公允价值模式对投资性房地产(如出租的办公楼)进行后续计量的，其期末账面价值为公允价值。而税法并不认可该项资产在持有期间因公允价值变动形成的利得或损失，该项资产在持有期间因公允价值的变动形成的应计入当期损益的利得或损失不计入应纳税所得额，则其计税基础应为取得时支付的历史成本减去按照税法规定允许税前扣除的折旧额后的金额，所以该项资产在持有期间的账面价值与计税基础之间存在差异。由于税法允许税前扣除的折旧费用，按照会计准则规定在处置时最终也得到扣除，只是税法允许扣除的时间早于会计准则允许扣除的时间，所以其账面价值与计税基础之间的差异是暂时性差异，而此时的暂时性差异将于未来期间计入企业的应纳税所得额，产生未来期间应交所得税的义务，因而属于应纳税暂时性差异，其所得税影响应确认相关的递延所得税负债。

以下示例说明会计处理与税务处理的差异调整：

例：2007年7月20日，华锋机械制造有限公司(以下简称华锋公司)与锦上花商贸有限公司(简称锦上花公司)签订租赁协议，约定将华锋公司开发的一栋办公楼于开发完成的同时整体出租给锦上花公司使用，租赁期为2年。当年9月30日该办公楼工程达到预定可使用状态并开始起租。由于该办公楼处于商业繁华地段，所在城区有活跃的房地产交易市场，该企业能够从市场上取得同类或类似房地产的市场价格及其他相关信息，华锋公司决定采用公允价值模式对出租的办公楼进行后续计量。该办公楼造价8000万元，预计使用年限20年。2007年12月31曰，该办公楼的公允价值为9000万元，2008年12月31日，该办公楼的公允价值为8800万元。2009年9月30日租赁合同到期，华锋公司收回该项投资性房地产，并于2009年10月8日以9600万元的价格出售，出售款项已收讫银行，出售过程中发生营业税、土地等相关税费688万元。2007年度至2009年度利润表中的利润总额均为6000万元，并采用资产负债表债务法核算所得税。2007年度适用的企业所得税率为33％，从2008年1月1日起，改为25％。

华锋公司的会计处理与纳税调整如下(单位：万元)： 1、2007年9月30日，华锋公司开发完成办公楼并出租：借：投资性房地产——成本 8000

贷：在建工程 8000

2、2007年12月31日，以公允价值为基础调整其账面价值，公允价值与原账面价值之间的差额计入当期损益：

借：投资性房地产——公允价值变动 1 000

3、2007年度终了计算企业所得税时的纳税调整与会计处理：

(1)税法允许计提折旧100万元(8000÷20÷12×3，假设按直线法计提折旧，不考虑残值，下同)，而会计准则不允许计提折旧，因此，多计应纳税所得额100万元，应当调减。

(2)税法规定投资性房地产持有期间公允价值的变动不计入应纳税所得额，因此，多计应纳税所得额1000万元，应当调减。

(3)办公楼账面价值为9000万元，计税基础为7900万元(8000-100)，因为两者之间的差额1100万元(9000-7900)会增加企业在未来期间的应纳税所得额和应交所得税，属于应纳税暂时性差异，应确认递延所得税负债。

(4)2007年度应纳税所得额=6000-100-1000=4900 (万元)，2007年度应交所得税=4900×33％=1617(万元)；应确认递延所得税负债=1100×33％=363(万元)。

借：所得税费用 1 980 贷：应交税费——应交所得税 1 617 递延所得税负

债 363

4、2008年12月31日，以公允价值为基础调整其账面价值，公允价值与原账面价值之间的差额计入当期损益：

借：公允价值变动损益 200 贷：投资性房地产——公允价值变动 200 5、2008年度终了计算企业所得税时的纳税调整与会计处理：

(1)税法允许计提折旧400万元(8000÷20)，而会计准则不允许计提折旧，因此，多计应纳税所得额400万元，应当调减。

(2)税法规定投资性房地产持有期间公允价值的变动不计入应纳税所得额，因此，少计应纳税所得额200万元，应当调增。

(3)办公楼账面价值为8800万元，计税基础为7500万元(8000-100-400)，因为两者之间的差额1300万元(8800-7500)属于应纳税暂时性差异，应确认递延所得税负债=1300×25%=325(万元)，但递延所得税负债的期初余额为363万元，当期应转回

(4)2008年度应纳税所得额=6000-400+200=5800(万元)，2008年度应交所得税=5800×25％=1450(万元)。

借：所得税费用 1 412 递延所得税负债 38 贷：应交税费——应交所得税 1 450 6、2009年10月28日，华锋公司收回该项投资性房地产，并将该栋办公楼以9600万元出售：

借：银行存款 9 600

贷：其他业务收入 9 600 借：其他业务成本 8 800 贷：投资性房地产——成本 8 000 ——公允价值变动 800

借：公允价值变动损益 800

贷：其他业务收入 800

借：营业税金及附加 688 贷：应交税费——应交营业税、土地等 688 7、2009年度终了计算企业所得税时的纳税调整与会计处理：

(1)税法允许计提折旧300万元(8000÷20÷12×9)，而会计准则不允许计提折旧，因此，多计应纳税所得额300万元，应当调减。

(2)处置投资性房地产，会计确认处置收益=9600- 8800-688+800-800=112万元，税收确认处置收益：9600- (8000-100-400-300）-688=1712(万元)，会计比税收少确认处置收益=1712-112=1600(万元)，应当调增(包括处置前调减的税法允许计提的累计折旧800万元和公允价值变动导致会计利润净虚增的800万元）。

ctivities, comprehensive and tamping Safety Foundation ... Troubleshooting, management mechanism, give full play to role of technical supervision and realization of troubleshooting, management, improved process management. This year completed the boiler lower header leakage, boiler pressure, a major risk management, completed 29 of great risks and 3 General problems of governance. Complete chemistry lab construction, thermal control, and complete the boiler scale integrated management, host shafting vibration of 10 scientific and technological projects, such as. Complete supercritical 630MW on-line simulation system development and application of circulating water MCC standby power transformation, the transformation of desulfurization waste water, the unit water supply system of comprehensive treatment and discharge valve modification of coal mill 5 key technological transformation projects, group health is improved. --Science and technology innovation is furtherincreased. Strengthen the characteristics of supercritical unit major issues, gradually clearing the particularity of supercritical unit and regularity. Developed motor oil time management, switch action times, statistics, coal-aided measurement software, improves the production level of lean management. Increased investment in science and technology, reporting science and technology projects and 14 technical project total cost percentage of the total annual production output of 0.25%. \"Large-scale coal-fired power plant flue gas desulfurization, denitrification complete development and application of key technologies\" project, won the national science and technology progress second prize. 630MW supercritical units optimized control strategies and the 630MW development and application of on-line simulation system for supercritical units, supercritical 600MW units of turbine driven boiler feed pump set of comprehensive treatment of defects Datang technology respectively one or two and third. Meanwhile, information technology achievements, the company was named \"China power information technology benchmarking enterprises.\" --Repair and maintenance has improved further. Modify the inspection standards and standards on a regular basis, standardizing work procedures, checking and inspection project. Deepening the BFS++ system, and implements maintenance information shared. Reorganizing RB logic again, and ensure the success of the RB. Innovating the mechanism of maintenance management, implemented a project manager system. Successful completion of two autonomous maintenance, reliability improved steadily. Implementing two c-level maintenance, project themselves 48.7% and 42.3%, respectively. Accomplish two circulating pumps repair and overhaul of four Mills, maintenance teams to get exercise. Promote the work of energy saving and consumption reducing, complete the unit energy consumption diagnosis, plant water balancetest, 10 energy-saving projects. Second, we should adhere to \"three\" on the economic benefits of improving, outreachDelegates, staff: Hello! in the run-up to the Spring Festival, we held one session of four staff representatives Conference 2013-workshop, full back in 2012, careful analysis of the current situation, discuss 2013 development plans. Here, on behalf of my company 2013 work reports to the General Assembly, for consideration. Pillar I, 2012 back in 2012, XX power companies adhere to the party's 17 great spirit for guidance, comprehensively implement the scientific concept of development, promoting cost-leadership strategy, standards, focus on implementation, lean management, continuously improve, smooth present safety situation of enterprise management, business management and control scientific and standardized, and the dedication of staff, manage a harmonious and democratic atmosphere of the good situation. Main indicators are as follows:-the battery indicator: power generation totaled 7.815 billion kWh, beyond the annual budget implementation capacity of 315 million kWh, an increase of 757 million kWh. Sales totaled 7.425 billion kWh, exceeding sales of 330 million kWh the annual Executive budget, an increase of 729 million kWh. --Security measures: unplanned outages 2.5 times. No personal injury accident occurred, no major accident and above, no major fire accidents without environmental pollution accidents, safety for three consecutive years to maintain stability to good posture. Business financial indicators: total profits of 255 million Yuan, beyond the annual budget of 207 million Yuan, beyond the Datang company index 41. million Yuan, an increase of 1.76 million Yuan, FCM assessment at grade four. --Energy: power supply standard coal completing 312.25 g/kWh, down 0.1 g/kWh; integrated auxiliary power consumption ratio in 5.12%, down 0.26%; pollutant emissions performance greatly reduced compared to last year, carbon 0.09 g/kWh, sulfur dioxide 0.104 g/kWh NOx 0.512 g/kWh; dust removaefficiency of more than 99.8%. --Reliability index: equivalent availability factor in 93.47%, increased 7.95% from a year earlier. Equivalent forced outage rate 0.08%, 0.16% reduction over the same period a year earlier. Major achievements: first, we should adhere to the two \"management system\" basis, strengthening technological research, strengthen hidden hazards control and intrinsic safety Enterprise construction took new steps. -The two \"management system\" for improvement. Focus on promoting the power of the company management system and the application and implementation of the safety loop five-star management system, improve the safety management system, realize the system of safety control. Further regulate security routines, safety supervision and management network role to play to achieve closed-loop. Strengthening the supervision and management of habitual violation of, strengthening the safety supervision of outsourcing contractors. Carried out in spring and autumn of security inspections, flood control and inspection, safety production month, day supervision of production safety and the Olympic Games and other(3)因为办公楼账面价值与计税基础两者之间的暂时性差异，伴随着销售的实现而消失，所以递延所得税负债期末余额325万元，应全额转销。

(4)2009年度应纳税所得额=6000-300+1600=7300 (万元)，2009年度应交所得税=7300×25%=1825(万元)。

借：所得税费用 1 500 递延所得税负债 325 贷：应交税费——应交所得税 1 825 以上会计与税法处理过程表明，在不考虑其他因素的情况下，虽然在投资性房地产持有期间，由于会计与税法处理方法不同，导致会计利润总额与应纳税所得额之间存在差异，但从整个过程的累计数看，会计利润总额与应纳税所得额是相等的：会计利润总额，2007年度、2008年度、2009年度均为6000万元，累计数为万元；纳税调整数额，2007年度-1100万元、2008年度-200万元、2009年度1300万元，累计数为0；应纳税所得额，2007年度4900万元、2008年度5800万元、2009年度7300万元，累计数为万元。■

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