求教tax的问题 计算, 是, permanent, difference

ni_yilin

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？

cpaking23

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