胡老师我想请教您一个问题 练习题, income, 胡老师

战龙在野

胡老师，您好！我有个问题搞不懂。 我看书上写的deferred tax assets是tax paid大于income tax expense时才会产生的。但后边的练习题37中的第1题的解释却说the resulting deferred tax asset, for which the expense was charged to the income statement but the tax authority has not yet been paid, will be a temporary difference. 还有第3题说higher reported tax expense relative to tax paid will increase deferred tax assets. 这些好像都是说income statement中的tax expense比tax paid大会产生或增加deferred tax assets。我真的搞不明白，请您指点，谢谢！！！

胡老师

deferred tax assets是tax paid大于income tax expense时才会产生的　这句话是不对的，

 

tax paid是实际缴纳的所得税，

 

 

递延税资产或负债的产生，是由于会计和税法处理时间不一致产生的。fficeffice" />

 

下面看递延税负债，在产生递延税负债的时候，做如下的分录：

 

借：所得税费用 

   贷：递延税负债

       应交所得税 

假设没有永久性差异，递延税资产的产生是因为应税收入小于税前利润。

 

应交所得税＝应税收入×税率

所得税费用＝税前利润×税率（在没有永久性差异的前提下）

A deferred tax liability is created when income tax expense (income statement) is higher than taxes payable (tax return).

递延税负债产生有以下两个原因：

1)        When revenues (or gains) are recognized in the income statement before they are taxable on the tax return,

2)        Expenses (or losses) are tax deductible before they are recognized in the income statement.

递延税负债可以理解为公司对税务署的负债，以后要偿还。固定资产折旧是产生递延税负债经常的原因。

 

下面看递延税资产：

递延税资产发生时的分录如下：

借：所得税费用   

    递延税资产

贷：应交所得税  

 

假设没有永久性差异，递延税资产的产生是因为应税收入大于税前利润。

应交所得税＝应税收入×税率

所得税费用＝税前利润×税率（在没有永久性差异的前提下）

 

假设税前利润是1000元，应税收入是1200元，税率是0.40，无永久性差异。

应交所得税＝应税收入×税率＝480

所得税费用＝税前利润×税率=400

yansuperid

我也有这个问题，

练习37里面第3题的答案说higher reported tax expense relative to tax paid will increase deferred tax assets.这个答案实在是矛盾啊

[此贴子已经被作者于2009-5-7 22:28:52编辑过]