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境外子公司房产及土地的入账

  • 2026-06-22 16:59:49
境外子公司房产及土地的入账
Fiscal and Tax Hearing

问题：

境外子公司房产及土地（依据当地法律拥有所有权或永久使用权）如何入账？

背景：

A 公司在泰国成立了一家子公司，拟在泰国进行生产实现销售，目前泰国公司正处理厂房及设备的建设及安装阶段。泰国子公司购进了一处别墅作为其办公场所，根据相关购买合同，子公司购买了别墅及别墅下方的土地，根据泰国相关法律，购入的房屋没有产权，但是对房屋下方的土地是具有永久使用权的。购买合同标明了同时购买土地及房屋，但并未标明土地及房屋各自的价值。

解答：

《企业会计准则解释第 1 号》第二条规定：“中国境内企业设在境外的子公司在境外发生的交易或事项，境内不存在且受法律法规等限制或交易不常见，企业会计准则未作出规范的，可以将境外子公司已经进行的会计处理结果，在符合《企业会计准则——基本准则》的原则下，按照国际财务报告准则进行调整后，并入境内母公司合并财务报表的相关项目。”

在本案例中，企业在境外购入一块拥有所有权的土地以及其上的房屋建筑物，应参照IFRS 体系下的《国际会计准则第 16 号——不动产、厂场和设备》（IAS 16）第 58 段的以下规定处理：
58. Land and buildings are separable assets and are accounted for separately, even when they are acquired together. With some exceptions, such as quarries and sites used for landfill, land has an unlimited useful life and therefore is not depreciated. Buildings have a limited useful life and therefore are depreciable assets. An increase in the value of the land on which a building stands does not affect the determination of the depreciable amount of the building.（中文翻译：土地和建筑物是相互独立的资产，应分别对其进行核算，即使它们是一起购置的也是如此。土地通常具有无限的使用期，因而对其不计折旧。建筑物具有有限的使用期，因此，属应折旧资产。土地价值的增加并不影响其附着建筑物的使用寿命的确定。）
《企业会计准则讲解（2010）》第 104 页也有类似规定，即“企业外购的房屋建筑物，实际支付的价款中包括土地以及建筑物的价值，则应当对支付的价款按照合理的方法（例如，公允价值）在土地和地上建筑物之间进行分配;如果确实无法在地上建筑物与土地使用权之间进行合理分配的，应当全部作为固定资产核算。”

因此，A 公司应尽可能单独确定购买总价中土地和房屋两部分各自的公允价值。例如，可以参考近期周边类似情况的“裸地”的交易价格确定该土地的公允价值，将该土地的公允价值确认为“固定资产——土地”，且后续不计提折旧或摊销；剩余的购买价款部分计入“固定资产——房屋建筑物”，在该房屋建筑物的预计剩余使用寿命内计提折旧。如果确实无法将购买价款在土地和房屋建筑物之间合理分配的，则应将全部价款计入“固定资产——房屋建筑物”，并按照该房屋建筑物的预计剩余使用寿命计提折旧，但在确定预计净残值时，应适当考虑房屋使用寿命届满时的土地价值的可能影响。
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  1. CONNECT:[ UseTime:0.000425s ] mysql:host=127.0.0.1;port=3306;dbname=a_mffb;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000774s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000325s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000253s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.000471s ]
  6. SELECT * FROM `set` [ RunTime:0.000197s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000649s ]
  8. SELECT * FROM `article` WHERE `id` = 528502 LIMIT 1 [ RunTime:0.000439s ]
  9. UPDATE `article` SET `lasttime` = 1782462760 WHERE `id` = 528502 [ RunTime:0.057537s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 64 LIMIT 1 [ RunTime:0.000398s ]
  11. SELECT * FROM `article` WHERE `id` < 528502 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000574s ]
  12. SELECT * FROM `article` WHERE `id` > 528502 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.003354s ]
  13. SELECT * FROM `article` WHERE `id` < 528502 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.000648s ]
  14. SELECT * FROM `article` WHERE `id` < 528502 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.006002s ]
  15. SELECT * FROM `article` WHERE `id` < 528502 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.028277s ]
0.171583s