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1、InvestmentRealEstateAccountingandcorporateincometaxtreatmentcomparisonFirst,investmentrealestatewiththeinitialmeasurementtoconfirmtheaccountingtreatmentandcomparisonofcorporateincometaxtreatment(A)theprovisionsofthenewAccountingStandardsforEnterprisesInvestmentrealestate,referstoearnrentorca
2、pitalappreciation,orbothholdingrealestate.Including(1)hasleasedthelanduserights;(2)holdsandispreparedtoaddvaluetothelanduserighttransfer;(3)hasbeenleasedbuildings.(B)TheenterpriseincometaxprovisionsofrelevantlawsandregulationsThetaxpayer'sfixedassets,istheuseforaperiodexceedingoneyearhouses,
3、buildings,machines,machinery,transportationandotherproductionandbusiness-relatedequipment,appliances,tools,etc..Intangibleassetsrefertothetaxpayerbutthereisnolong-termusephysicalformsofassets,includingpatents,trademarks,copyrights,landuserights,non-patenttechnologyandgoodwill.(C)investmentre
4、alestateinthecorporateincometaxonfixedassetsandintangibleassetsrecognizedasRecognitioninaccountingforinvestmentinrealestatelanduserights,inthecorporateincometaxontherecognizedasintangibleassets,intangibleassetsshouldbetherelevantprovisionsofthetaxtreatment.Second,investinrealestatetookplacef
5、ollow-upofaccountingandcorporateincometaxexpensesinhandlingmore(A)InvestmentinrealestateupspendingtheprovisionsofthenewaccountingstandardsEnterpriseAccountingGuidelines,investmentrealestatetookplacefollow-upexpenses,ifthespendingwillcausetheassociatedeconomicbenefitsarelikelyflowtotheenterpr
6、ise,andthecostsincurredcanbereliablymeasured,itshouldbecapitalizedandincludedininvestmentrealestatecosts;ifyoucannotmeettheaboveconditions,itshouldbeincludedintheeventofadirectcurrentwhentheprofitandloss.(B)TheenterpriseincometaxprovisionsofrelevantlawsandregulationsCorporateincometax-relate
7、dlawsandregulations,oneofthefollowingconditionsaremetfixedassetrepairs,improvementsshouldbeconsideredasfixedexpenses:(1)placetherepairexpendituresreachedmorethan20%oftheoriginalvalueoffixedassets;(2)afterrepairoftheassetsoftheeconomictoextendtheser
