Income Taxes

• 27.1 相关术语介绍
• • 27.1.1 税法相关的术语（Tax reporting terms）
  • • 一、应纳税所得额（Taxable Income）
    • 二、当期应纳税额（Current Tax Payable）
    • 三、实缴企业所得税（Income Tax Paid）
    • 四、税损结转（Tax Loss Carryforward）
    • 五、计税基础（Tax Base）
  • 27.1.2 会计相关的术语（Accounting reporting terms）
  • • 一、会计利润（Accounting Profit）
    • 二、企业所得税费用（Income Tax Expense）
    • 三、递延所得税资产（Deferred Tax Assets，DTA）
    • 四、递延所得税负债（Deferred Tax Liabilities，DTL）
    • 五、减值准备（Valuation Allowance）
    • 六、账面价值（Carrying Value / Book Value）
    • 七、会计基础（Accounting Base）
• 27.2 暂时性差异（Temporary Differences）
• • 27.2.1 Temporary difference
  • • 一、Deferred Tax Liabilities
    • 二、Deferred Tax Assets
• 27.3 永久性差异（Permanent difference）
• • 27.3.1 有效税率（Effective tax rate）
• 27.4 A short summary
• • 27.5 税率变化对报表的影响

27.1 相关术语介绍

27.1.1 税法相关的术语（Tax reporting terms）

一、应纳税所得额（Taxable Income）

Amount of income subject to taxes

二、当期应纳税额（Current Tax Payable）

Actual tax liability for the current period

三、实缴企业所得税（Income Tax Paid）

公司实际支付的企业所得税金额，是现金的实际流出。原则上，企业每一期实缴企业所得税金额（income tax paid）等于当期应纳税额（current tax payable）。

四、税损结转（Tax Loss Carryforward）

一般来讲，税法允许公司应纳税所得额为负数，即发生亏损之后抵扣下一年度的应纳税所得额，下一年度的所得不足时，可以逐年延续。但抵扣通常有一个有效期限，超过有限期限未抵扣完则剩余部分作废。

五、计税基础（Tax Base）

Net amount of an asset or liability used for tax reporting purposes.

• Taxes bases of assets
  • An asset’s tax base is the amount that will be deducted (expensed) on the tax return in the future as the economic benefits of the asset are realized.
• Taxes base of liabilities
  • Liability’s tax base is the carrying value of the liability minus any amounts that will be deductible on the tax return in the future.
  • Tax base of liabilities<Carrying value of liabilities, a deferred tax asset.
  • Tax base of liabilities>Carrying value of liabilities, A deferred tax liability.
  • When the parent company recognizes earnings from the investment before dividends are received, and the parent company can control the timing of the future reversal and it is probable the temporary difference will not reverse, no DTL is reported.

27.1.2 会计相关的术语（Accounting reporting terms）

一、会计利润（Accounting Profit）

Pre tax income, earnings before tax

二、企业所得税费用（Income Tax Expense）

Expense recognized in the income statement that use earnings before tax multiplie tax rate

三、递延所得税资产（Deferred Tax Assets，DTA）

递延所得税资产是在资产负债表中资产类别下列示的科目。由于暂时性差异（temporary differences），导致按照税法规定计算出的当期应缴税额大于按照会计准则计算出的企业所得税费用，导致企业未来少缴税，产生递延所得税资产。

四、递延所得税负债（Deferred Tax Liabilities，DTL）

递延所得税负债是在资产负债表中负债类别下列示的科目，由于暂时性差异，导致按照税法规定计算出的当期应纳税额小于按照会计准则计算出的企业所得税费用，导致企业未来多缴税，即未来的现金流出，产生递延所得税负债。

五、减值准备（Valuation Allowance）

减值准备是递延所得税资产的备抵科目，减值准备的金额上升使得递延所得税资产的净值下降。

六、账面价值（Carrying Value / Book Value）

账面价值是资产负债表中资产和负债科目的账面净值。

七、会计基础（Accounting Base）

Net amount of an asset or liability used for accounting reporting purposes.

• Accounting bases of assets
  • The Accounting bases of assets(carrying value) is the value of the asset reported on the financial statements, net of depreciation and amortization.
  • Tax base of assets>Carrying value of assets, a deferred tax asset.
  • Tax base of assets<Carrying value of assets, A deferred tax liability

27.2 暂时性差异（Temporary Differences）

27.2.1 Temporary difference

• A difference between the tax base and the carrying value of an asset or liability that will result in either taxable amounts or deductible amounts in the future.

• The timing of revenue and expense recognition in the income statement and the tax return differ.

• the difference will reverse in the future.

一、Deferred Tax Liabilities

• Income tax expense (income statement) > taxes payable (tax return) due to temporary differences.
  • A deferred tax liability is most often created when an accelerated depreciation method is used on the tax return and straight-line depreciation is used on the income statement.
• Deferred tax liabilities are expected to reverse (i.e., they are caused by temporary differences) and result in future cash outflows when the taxes are paid.
• income tax expense=tax payable+ΔDTL-ΔDTA
• Valuation allowance
  • If deferred tax asset are not expected to reverse in the future, DTA is need be measured as valuation allowance

二、Deferred Tax Assets

• Taxes payable (tax return) are greater than income tax expense (income statement) due to temporary differences.
• Revenues (or gains) are taxable before they are recognized in the income statement.
• Expenses (or losses) are recognized in the income statement before they are tax deductible.
  • unearned revenue,warranty expenses, and tax loss carryforwards are typical causes of deferred tax assets.
• Deferred tax asset are expected to reverse (i.e., they are caused by temporary differences) and result in future cash inflows when the taxes are deducted.
• Income tax expense=tax payable-ΔDTA
• Analysis
  • If deferred tax liabilities are expected to reverse in the future, they are best classified by an analyst as liabilities.
  • If deferred tax liabilities are not expected to reverse in the future, they are best classified as equity (DTL decreased and equity increased by the same amount).

27.3 永久性差异（Permanent difference）

• A difference between taxable income (tax return) and pretax income (income statement) that will not reverse in the future.

27.3.1 有效税率（Effective tax rate）

• Permanent differences will cause the firm’s effective tax rate to differ from the statutory tax rate.

E f f e c t i v e   t a x   r a t e = i n c o m e   t a x   e x p e n s e p r e t a x   i n c o m e Effective \ tax \ rate = \frac{income \ tax \ expense}{pretax \ income} Effective tax rate=pretax incomeincome tax expense​

27.4 A short summary

	Accounting	Taxes bases
Depreciable equipment	SL	DDB	DTL
Research and development	US.GAAP:Expensed	R&D is capitalized and is amortized on a straight-line basis	DTA
Accounts receivable	Bad debt expense	bad debt expense cannot be deducted until the receivables are deemed worthless	DTA

27.5 税率变化对报表的影响

• Tax rate changes

  • Tax rate↑, DTA、DTL ↑
  • Tax rate↓, DTA、DTL ↓
  • New DTA or DTL = Old DTA or DTL /Old tax rate× New tax rate
  • ΔDTA/DTL=new DTA/DTL-Old DTA/DTL

• A change in accounting estimate

  • The change in DTA and DTL due to accounting estimate changes will be part of the current year △DTA and △DTL

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来源： https://blog.csdn.net/ccblogs/article/details/112469536