租地建屋之財務及稅務會計處理

租地建屋,係指承租人向土地所有權人租用一塊土地,並自費在該土地上興建建築物,以供承租人使用之租賃形式。目前租地建屋適用之財務會計處理係依照國際財務報導準則第 16 號(IFRS 16)及企業會計準則公報第 20 號(EAS 20)。稅務規範方面,租地建屋之各項稅捐已依法訂定,然實務上執行仍有其爭議存在, 並有財稅差異處理之需要。本研究係採文獻探討、比較分析法為基礎進行深入評析,探討租地建屋所可能產生不同層面之問題,包括財務會計處理及稅務規範。就會計、稅務兩方面綜合討論,並歸納、整理分析出租地建屋之合理處理方法與建議。依據研究分析結果,提供建議,並供相關利害關係人主管機關參考。

關鍵字

租地建屋；土地租賃； IFRS 16 ；租賃會計

並列摘要

“Leasing land for building” refers to the lease in which the tenant rents a land from the landowner and builds a building on the land at his or her own expense for use by the lessee. At present, the financial accounting treatment of “leasing land for building” is in accordance with IFRS 16 or EAS 20. In terms of tax regulations, the various taxes for renting and building houses have been set, but in practice, there are still disputes and there is a need to deal with Book-Tax Differences. This research is based on the literature review and comparative analysis approach. It analyzes problems that may arise from different aspects of“Leasing land for building”, including financial accounting treatment and tax regulations. Comprehensive discussions on financial accounting and tax, and summarize, organize and analyze the reasonable treatment methods and suggestions for“leasing land for building”. Provide suggestions based on the results of research and analysis, and provide reference for the relevant authorities.