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标题: 求教tax的问题 [打印本页]
作者: ni_yilin    时间: 2012-5-20 23:00     标题: 求教tax的问题

tax expense =tax payable +DTL-DTA，tax expense是包含permanent difference的，但是DTL和DTA是不反应permanent difference的，所以根据如果根据这个公式，tax expense 计算出来的值不是少了permanent difference的部分？
作者: cpaking23    时间: 2012-5-29 11:51

Tax payable = taxable income * effective tax rate, the taxable income includes permanent difference, so your concern is meaningless.



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