CPA 注冊會計師 會計 講義 專題十 所得稅

2019年冊計考輔

會計專十

所稅目01020304

錄考情分析詞匯歸納總結(jié)重點(diǎn)、難點(diǎn)講解同步系統(tǒng)訓(xùn)練考分本部分屬于非常重要的內(nèi)容也較復(fù)雜在業(yè)階段考試中非常容易出現(xiàn)在主觀題中尤其是合其他知識點(diǎn)一起考核所以在復(fù)習(xí)時應(yīng)將本部分知識點(diǎn)作為一個重要的主觀題考查內(nèi)容來備考習(xí)時應(yīng)當(dāng)重點(diǎn)關(guān)注遞延所得稅資產(chǎn)的確認(rèn)與計量延得稅負(fù)債的確認(rèn)與計量得費(fèi)用和應(yīng)交得稅的計算。詞歸總計稅基礎(chǔ)可抵扣暫時性差異應(yīng)納稅暫時性差異遞延所得稅負(fù)債初始確認(rèn)會計利潤應(yīng)納稅所得額稅率遞延所得稅資產(chǎn)未來期間企業(yè)合并復(fù)核所得稅費(fèi)用期末余額期初余額

TaxbaseDeductibletemporarydifferenceTaxabletemporarydifferenceDeferredtaxliabilityInitialrecognitionAccountingprofitTaxableincomeTaxrateDeferredtaxassetFutureperiodBusinesscombinationReviewIncometaxexpenseClosingbalanceOpeningbalance重、點(diǎn)解考一遞所稅債確和量RecognitionandMeasurementofDeferredTaxLiabilities（一）確認(rèn)的一般原則Generalprincipleofrecognition除所得稅準(zhǔn)則中明確規(guī)定可不確認(rèn)遞延所得稅負(fù)債的情況以外于有的應(yīng)稅時差均應(yīng)確認(rèn)相關(guān)的遞延所得稅負(fù)債。Exceptforthecircumstancesstatedinthestandardsoftaxthatdeferredtaxliabilitiesshouldnotberecognized,companyshouldrecognizerelevantdeferredtaxliabilitiesforalltaxabletemporarydifferences.（二）不確認(rèn)遞延所得稅負(fù)債的特殊情況Thedeferredtaxliabilitiesnotrecognizedunderthefollowing：1.商的始認(rèn)Theinitialrecognitionofgoodwill.商譽(yù)本身產(chǎn)生的暫時性差異不確認(rèn)遞延所得稅負(fù)債同于免稅合并中被合并方資產(chǎn)債形成第1頁

2019年冊計考輔暫時性差異。

會計temporarydifferencesbygoodwillarenotrecognizedasdeferredtaxliabilities,itisdifferentthetemporarydifferencearisingassetandliabilityofpartyintaxfreecombination.2.除企業(yè)合并以外的其他交易或事項中，如果該項交易或事項發(fā)生既影會利，不響納所額所生的資產(chǎn)債的初始確認(rèn)金額與其計稅基礎(chǔ)不應(yīng)納稅暫時性差異的，交易或事項發(fā)生不認(rèn)應(yīng)的遞延所得稅負(fù)債。Fortransactionsorotherthananycombination,ifthetransactionseventsaffectneithertheaccountingprofitnortheincomewhentheyoccur,thustheinitialrecognitionamountassets,liabilitiesaredifferentitsbases,taxabletemporarydifferencearise,deferredtaxliabilitiesnotberecognizedwhentransactionsoreventsoccur.3.與子公司聯(lián)企業(yè)合企投資等相關(guān)的應(yīng)納稅暫時性差異般確認(rèn)相應(yīng)的遞延所得稅負(fù)債，同滿以兩條件除：一是投資企業(yè)能夠控制暫時性差異轉(zhuǎn)回的時間；二是該暫時性差異在可預(yù)見的未很可不轉(zhuǎn)。Thetaxabletemporarydifferencesrelatedtotheinvestmentsofsubsidiaries,associatesandjointventuresshouldrecognizecorrespondingdeferredtaxliability,exceptforsimultaneouslymeetingthefollowingconditionstheinvestingenterprisecancontroltimeofthereversaloftemporarydifferencesandthetemporarydifferencesaretobereversedintheforeseeablefuture.滿足能夠控制暫時性差異轉(zhuǎn)回時間的條件一般是通其投者訂議能夠控制被投資單位利潤分配政策的情況。Inordertomeettheconditiontheinvestingenterprisecancontrolthetimethereversaloftemporarydifferencesgenerallyanagreementotherinvestorsshouldbeconcludedsoastocontrolthedistributionofthe，（三）計量Measurement資產(chǎn)負(fù)債表日對遞延所得稅債當(dāng)根據(jù)適用的稅法規(guī)定按照預(yù)收該產(chǎn)清該債間適稅計。Onbalancesheetdate,inaccordancewithapplicableoftaxlaw,deferredtaxliabilitycouldbemeasuredontheappropriatetaxrateaccordingtotheperiodinwhichareexpectedtoberecoveredorliabilitiesareexpectedtobepaidoff.無論應(yīng)納稅暫時性差異的轉(zhuǎn)回期間如何，相關(guān)的遞延所得稅負(fù)要求現(xiàn)Regardlessoftheperiodforreversaloftaxabletemporarydifference,relevantdeferredtaxliabilitiesarerequiredtodiscount.考二遞所稅產(chǎn)確和量RecognitionandMeasurementofDeferredTaxAssets（一）確認(rèn)的一般原則Generalprincipleofrecognition確認(rèn)因可扣時差產(chǎn)生的延所得稅資產(chǎn)。Deferredtaxwhicharisefromdeductibletemporarydifferenceshouldberecognized.注意：：（）延所得稅資產(chǎn)的確認(rèn)以可取用抵可扣時差的納所額為Thedeferredtaxassetsshallberecognizedtotheextentthattheamountoffuturetaxableincomeislikelytooffsetthedeductibletemporarydifference因無法取得足夠的應(yīng)納稅所得額而未確認(rèn)相關(guān)的遞延所得稅資產(chǎn)的，應(yīng)在會計報表附注中進(jìn)披露第2頁

2019年冊計考輔

會計Ifrelateddeferredtaxassetsarenotrecognizedbecauseitisunlikelytoobtainsufficienttaxableincome，informationshallbedisclosedinthenotestofinancialstatement.（）與子公司、聯(lián)營企業(yè)、合營企業(yè)的投資相關(guān)的可抵扣暫時性差異同滿下條的應(yīng)認(rèn)關(guān)遞所稅產(chǎn)一是暫時性差異在可預(yù)見的未來很可能轉(zhuǎn)回；二是未來很可能獲得用來抵扣可抵扣暫時性差異的應(yīng)納稅所得額。Ifthedeductibletemporarydifferencestotheinvestmentsofthesubsidiarycompanies，andassociatedandjointventuresthefollowingrequirementssimultaneouslytheenterpriseshallrecognizethedeferredtaxassetstemporarydifferencesarelikelytobereversedintheforeseeablefutureitislikelytoacquireanyamountoftaxableincomethatmaybeusedforoffsettingagainstthedeductibletemporarydifferences（）以結(jié)轉(zhuǎn)以后年度未彌虧和款減應(yīng)視同可抵扣暫時性差異處理。Anylossortaxdeductionthathasnotbeenmadeupbecarriedforwardtothesubsequentyearsandshouldberegardedasdeductibletemporarydifference.（二）不確認(rèn)遞延所得稅資產(chǎn)的情況Circumstanceswherethedeferredassetsmaynotberecognized某些情況下，企業(yè)發(fā)生的某項交易或事不屬企合，并且交易發(fā)生既不響計潤不響納所額該項交易中產(chǎn)生的資產(chǎn)債的初始確認(rèn)金額與其計稅基礎(chǔ)不同生可抵扣暫時性差異的，所得稅準(zhǔn)則中規(guī)定在交易或事項發(fā)生時不確認(rèn)相應(yīng)的遞延所得稅資產(chǎn)。Insomecircumstances,ifthetransactionoreventisnotrelatedabusinesscombinationandaffectsneitheraccountingprofitnortaxableincomeatthetimeofthetransactionandtheinitialrecognizedamountofassetorliabilityinthetransactionisdifferentfromitstaxbase,resultingindeductibletemporarydifference,thetaxshouldnotberecognizedwhentransactionoreventassetforthinstandards.（三）計量確認(rèn)遞延所得稅資產(chǎn)時，應(yīng)當(dāng)預(yù)期回資期的用得稅為礎(chǔ)算確定。Whendeterminingtaxassets,theapplicableincometaxrateshouldbeusedintheperiodwhentheassetsareberecovered.無論相關(guān)的可抵扣暫時性差異轉(zhuǎn)回期間如何，遞延所得稅資產(chǎn)要求現(xiàn)Regardlessofdeductibletemporarydifference,deferredtaxassetisnotrequiredtodiscount.企業(yè)在確認(rèn)了遞延所得稅資產(chǎn)以后資產(chǎn)債日應(yīng)當(dāng)對遞延所得稅資產(chǎn)的賬面價值進(jìn)復(fù)核Afterrecognizingtaxassets,thebookvalueofdeferredtaxassetsshouldbereviewedonbalancesheetdate.考三所稅用確和量RecognitionandMeasurementofIncomeTaxExpenses（一）當(dāng)期所得稅Currentperiodtax當(dāng)期所得稅是指企業(yè)按照稅法規(guī)定計算確定的針對當(dāng)期發(fā)生的交易和事項給稅務(wù)部門的所得稅金額，即當(dāng)期應(yīng)交所得稅。Currentincometaxtoinaccordancewithprovisionstaxlaw,asfortransactionsandeventsoccurredincurrentperiod,incometaxexpenseshouldbepaidtotaxauthority,i.e.currentincometaxpayable.當(dāng)應(yīng)所稅應(yīng)稅得×用率Currentincometaxpayable＝Taxable×Applicabletaxrate第3頁

2019年冊計考輔

會計應(yīng)稅得＝會計利潤＋按照會計準(zhǔn)規(guī)定計入利潤表但計稅時不允許稅前扣除的費(fèi)用＋（－）計入利潤表的費(fèi)用與按照稅法規(guī)定可予稅前抵扣的金額之間的差額－入潤表的收入與按稅法規(guī)定應(yīng)計入應(yīng)納稅所得額的收入之間的差額－稅法規(guī)定的不征稅收入＋（－）其他需要調(diào)整因素Taxableincome＝Accountingprofits＋Expensesthatareincludedintheincomestatementasstipulatedbytheaccountingstandardsbutarenottax＋－）Thedifferencebetweentheexpensesthatarerecognizedinincomestatementandtheexpensesaretaxdeductibleinaccordancewithlaw（－）Thedifferencebetweentheincomesthatarerecognizedtheincomestatementandtheincomesthatshouldincludedintaxableincomeinaccordancewithincomesasstipulatedbythetax－Otherfactorsthatneedbeadjusted.（二）遞延所得稅Deferredtax遞所稅遞延所得稅負(fù)債的期末余額－遞延所得稅負(fù)債的期初余額遞延所得稅資產(chǎn)的期末余額－遞延所得稅資產(chǎn)的期初余額）Deferredtax＝（Closingbalanceofdeferredtaxliability－balanceoftaxliability）—（Closingofdeferredtaxasset－Openingbalanceofdeferredasset）應(yīng)予說明的是業(yè)因確認(rèn)遞延所得稅資產(chǎn)和遞延所得稅負(fù)債產(chǎn)生的遞延所得稅般應(yīng)當(dāng)計入所得費(fèi)，以兩情除：Itshouldbenoteddeferredtaxwhicharisesfromrecognizingdeferredtaxassetdeferredtaxliabilityshouldberecordedintoincometaxexpenses,excludingthefollowingcircumstances：一是某項交易或事項按照會計準(zhǔn)則規(guī)定應(yīng)計有權(quán)的交或事項產(chǎn)生的遞延所得稅資產(chǎn)或遞延所得稅負(fù)債及其變化亦應(yīng)計入所有者權(quán)益，不構(gòu)成利潤表中的遞延所得稅費(fèi)用（或收）。First,whereonetransactionoreventshouldrecordedintoequityinaccordancewiththeaccountingstandards,taxassetordeferredtaxliabilitywhicharisesfromthetransactionoreventorrelatedchangesrecordedintoshareholderequity,doesnotconstitutedeferredexpense（orincomeinthestatementofincome.二企合中取得的資產(chǎn)負(fù)，賬面價值與計稅基礎(chǔ)不同，應(yīng)確認(rèn)相關(guān)遞延所得稅的延所得稅的確認(rèn)影響合并中產(chǎn)生的商譽(yù)或是計入當(dāng)期損益的金額，不影響所得稅費(fèi)用。Second,forthoseliabilitiesobtainedfrombusinesscombination,itsbookvalueisdifferentfrombase,relevantdeferredtaxberecognized,therecognitionofdeferredtaxaffectsarisenfrombusinesscombinationortheamountchargedtoprofitorlossofcurrentperiod,notincometax（三）所得稅費(fèi)用Incometaxexpense所稅用當(dāng)所稅遞所稅Incometaxexpense＝CurrentincometaxDeferredtax同步系統(tǒng)訓(xùn)練【例題1·綜合題】甲企業(yè)20×末為開發(fā)A新技術(shù)發(fā)生研究開發(fā)支出3000萬，其中研究段支出500萬元開發(fā)階段符合資本化條件前發(fā)生的支出為500萬元符合資本化條件后至達(dá)到預(yù)用途前發(fā)生的支出為2000萬。法規(guī)定企業(yè)為開發(fā)新技術(shù)、新產(chǎn)品、新工藝發(fā)生的研究開發(fā)費(fèi)用，未形成無形資產(chǎn)計入當(dāng)期損益的，在按照規(guī)定據(jù)實(shí)扣除的基礎(chǔ)上，按照研究開發(fā)費(fèi)用50%加計扣；形成無形資產(chǎn)的，按照無形資產(chǎn)成本的150%銷。該研究開發(fā)項目形成的A新術(shù)符合上述稅法規(guī)定A新技術(shù)在當(dāng)期期末達(dá)到預(yù)定用途。假定該項無形資產(chǎn)從×1年1月始攤銷。企業(yè)會計上和計稅時，對該項無形資產(chǎn)均按照的期限采用直線法攤銷，凈殘值為0。20×2年末項無形資產(chǎn)出現(xiàn)值跡象減值測試該項無形資產(chǎn)的可收回金額為400萬元，攤銷年限和攤銷方法在減值前后均未發(fā)生變化。第4頁

2019年冊計考輔

會計假定甲企業(yè)每年的稅前利潤總額均為5000萬元假定未發(fā)生其他納稅調(diào)整事項；甲企業(yè)適用的所得稅稅率為25%。要求：分別計算×年20×的遞延所得稅、應(yīng)交所得稅和所得稅費(fèi)用。（以萬元為單位）【答案】（）×年無形資產(chǎn)的賬面價值2000（元），計稅基礎(chǔ)2000×150%＝000（萬元）可抵扣暫時性差異＝1000（元），不需要確認(rèn)遞延所得稅資產(chǎn)。Attheendof×：valueofintangibleassets＝20.00millionYuanbase＝20.00×150%＝30.00millionYuanDeductibleTemporaryDifference10.00millionYuanandthereisnotorecognizethedeferredtaxasset.應(yīng)納稅所得額＝000－＋50%4500（萬元）應(yīng)交所得稅4500×＝125萬元）所得稅費(fèi)用1125（元）Taxable＝－（5.00＋5.00）×50%45.00millionYuanIncometaxpayable＝45.00×25%＝11.25millionYuanIncometaxexpense＝11.25millionYuan（）×年Attheof×：無形資產(chǎn)的賬面價值2000－＝800（元），計稅基礎(chǔ)＝000－000/10＝700（萬元）Bookvalueofintangible＝20.00－＝18.00million；base＝30.00－30.00/10＝27.00millionYuan可抵扣暫時性差異＝900（萬元，不需要確認(rèn)遞延所得稅資產(chǎn)。DeductibleTemporarydifference9.00millionYuanandthereisnoneedtorecognizethedeferredtaxasset.應(yīng)納稅所得額＝000－3000/10－）4（萬元）應(yīng)交所得稅4900×＝225萬元）所得稅費(fèi)用1225（元）Taxable＝－（30.00/10－）＝49.00millionYuanIncometaxpayable＝49.00×25%＝12.25millionYuanIncometaxexpense＝12.25millionYuan（）×年減值測試前無形資產(chǎn)的賬面價值2000（2）×＝1（元）應(yīng)計提的減值準(zhǔn)備金額＝1600－400200萬元）計提減值準(zhǔn)備后無形資產(chǎn)的賬面價值1400萬元）計稅基礎(chǔ)＝3000－（3000/10）×＝2400萬元）Attheendof×：valueofintangiblebeforeimpairmenttest＝20.00－（）×＝16.00millionYuanAmountofprovisionforintangibleassetsimpairment16.00－14.00＝millionYuanBookvalueofintangibleassetsafterchargingprovisionfor14.00millionYuanTaxbase＝30.00－30.00/10）×＝24.00millionYuan可抵扣暫時性差異＝1000（元），其中800元不需要確認(rèn)遞延所得稅資產(chǎn)。deductibletemporarydifferenceis10.00millionYuanmillionYuanwhichneedsnorecognitionofdeferredtaxassets.第5頁

2019年冊計考輔

會計應(yīng)確認(rèn)的遞延所得稅資產(chǎn)20025%＝50萬元）應(yīng)納稅所得額＝000－30