所得税资产负债表债务法方面的英文资料

所得税资产负债表债务法方面的英文资料
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In 2006 the Ministry of Finance on corporate accounting standards were revised. New guidelines for income tax from the international accounting standards, combined with China's actual situation, called for a new income tax on the balance sheet of debt accounting method. The previous income tax accounting, enterprise income tax accounting method great choice, we can choose to meet the tax law, also have the option to tax effect accounting method. The introduction of tax effect accounting method, we can use deferred law, the debt can also be used by a profit report. However, these methods can not meet the needs of accounting changes in the environment, because China's current and future for a long period of time will be dedicated to the transformation of state-owned enterprises, will have a significant impact on income tax, while the previous accounting method can not reflect and address these aspects of the temporary Difference. Therefore, in order to improve the quality of accounting information, accounting information for users to meet a higher level of demand, the new guidelines explicitly proposed income tax accounting to adopt the balance sheet of debt.
First, the balance sheet debt of the accounting procedures
Balance sheet debt on the balance sheet of a focus on corporate assets, liabilities and the carrying amount of the tax provisions of the tax basis of the difference between the calculated temporary differences, according to confirm the deferred income tax liabilities or assets, and then confirmed Income tax expense accounting method. This includes income tax expense recognized in the current income tax charges and deferred income tax expense. Changes in tax rates, should have recognized deferred income tax assets and liabilities adjustments and the impact of changes in the current period included income tax expenses. Therefore, deferred income tax assets and deferred income tax liabilities of the measures reflected the balance sheet of enterprises, is expected to recover assets or liabilities of the book value of the settlement of tax effect.
The use of off-balance sheet debt to income tax accounting, the balance sheet items directly confirmed that the project is a profit report indirectly confirmed. Corporate earnings should be based on "assets / liabilities concept" to define and thus calculate the cost of income tax should also be deferred income tax assets and deferred income tax liabilities on the confirmation of squeezing projected to be inverted, the specific accounting procedures are as follows:
(1) identification of each asset or liability of the tax base. Assets of tax base, refers to the book value of assets recovery process, the calculation of taxable income, in accordance with the provisions of the tax law since the taxable economic benefits can be offset in the amount of tax liability is based on the book value of that debt reduction To the future taxable income during the calculation of the amount in accordance with the provisions of the tax laws may be deductible amount.
(2) based on the assets or liabilities of the carrying amount of its taxable basis of the difference between the established temporary differences.
(3) multiplied by the applicable tax rates temporary differences are deferred income tax assets and deferred income tax liabilities or the End of the period;
(4) in the current period and back to the deferred income tax assets or deferred income tax liabilities (the amount of tax effects) should be their end, the difference between the opening balance, that is, deferred income tax assets = of the temporary differences can be offset by the Income tax impact amount - back to the temporary differences can be offset by the impact of a disability income tax adjustment amount of deferred income tax liabilities = of taxable temporary differences in income tax rates affect - back to the taxable temporary differences in income tax ± affect the amount of adjustment.
(5) the current income tax cost of redeeming the current income tax allowance = + (the end of the beginning of a deferred income tax liabilities, deferred income tax liabilities) - (end of deferred income tax assets - beginning of deferred income tax assets) = current redeeming the beginning of deferred income tax allowance + Net income tax assets - the end of the net deferred tax assets.
Second, the balance sheet of debt and debt of difference of a profit report
As a debt of the specific analysis method, the original debt of a profit report and the new balance sheet debt to the owners of all rights based on the theory of income tax expenses will be considered as operating expenses rather than distribution of profits, are continuing operations in line with assumptions and principles of proportion, delivery Represent the future extension of income tax payable or receivable from the income tax. But they also have great differences between.
(A) objects of different accounting
Balance sheet debt and a profit report of the debt under the law as a debt of two different analytical methods, the most important difference is that in the former income tax accounting when the object is temporary differences, while the latter is the timing differences. Timing differences in a period that is generated in a later period or more during the taxable profits back to the accounting profit and the difference between the focus on revenue and costs from the perspective of accounting profits and taxable income the difference between , Revealed that a certain period of time differences, differences in emphasis and differences in the formation of the back; temporary differences is an asset or liability in the tax base and its balance sheet in the difference between the book value, Focus on assets and liabilities from the perspective of accounting profits and taxable income the difference between, reveals that the differences in a de facto, more emphasis on the content and the reasons for differences. From the connotation of temporary differences of view, it's different than the timing of a broader range, not only including all the timing differences, including the timing differences are not the temporary differences. For example: certain types of asset evaluation before the book value of 300 million, after assessment by the end of the book value of its provisions will be transferred to 3.5 million, while the other party in the balance sheet directly increase the rights and interests of owners, the tax does not affect a profit report Before profit. Debt to a profit report of the view that this business does not involve a profit report earnings, in fact need not pay tax, so the carrying value of the assets on the need for income tax treatment, but on balance sheet debt of the position, the book value of assets 3.5 million, the tax base of 300 million, and regardless of whether the impact on the value-added tax receipts of a profit report that it has formed a 50 million in temporary differences, the difference of each tax year as the assets depreciation, Amortization, and other treatment, the book value of assets and gradually narrow the differences between the tax base and back.
(B) the "deferred tax" to understand the meaning of different
Enterprises to adopt the balance sheet of debt to all temporary differences recognized as a deferred income tax assets or deferred income tax liabilities, greatly expand the "deferred tax" meaning, and a profit report debt of the use of the "deferred tax , "Compared with the former more practical significance. First of all debt of a profit report will be divided into timing differences in the next period of time difference between taxable and tax credits timing differences, respectively, will pay tax timing differences can be offset by timing differences and multiplied by the applicable tax rates that delivery Extension of income tax liabilities and deferred income tax assets. Because of the timing differences are reflected in current revenue and cost of the difference is revealed by a certain period of time differences, so at this time to confirm the deferred income tax assets or liabilities should be the impact of the current period, while in assets and liabilities Table of debt under the law, despite the temporary differences will be divided into taxable temporary differences and can be offset by temporary differences, and this recognition of deferred income tax liabilities and assets, but due to a temporary difference reflects the carrying amount of assets or liabilities Instead the difference between the tax base, from the nature of its causes and its analysis of the end of the assets, liabilities, the effect is a de facto reveal the differences. Thus the cumulative effect of temporary differences is the amount of deferred income tax assets or liabilities reflect the book value is the difference between the total.
(C) of the proceeds of understanding of different
A profit report "revenue / cost of the" definition of income, that income is the ratio of income and expenses. Law and a profit report this income obligations relative concept should, in the calculation of income accounting for all income and the impact on income tax, and income tax expenses listed in a profit report, the income tax is deferred income tax accounting for income taxes and tax laws, shall be relative Than the result of the balance sheet "assets / liabilities of the apparent" definition of income, proposed a "comprehensive income". This requires that revenue recognition and measurement should submit to the balance sheet assets, liabilities, and other accounting requirements of the concept. Balance Sheet adapt to this method of income, assets or liabilities carrying amount of its tax base rate multiplied by the difference between a direct form of deferred income tax assets or liabilities of the End of the period, while income tax expense based on current tax and deferred income tax payable Assets or liabilities of the end of the period, compared to the beginning to be determined. In comparison, the debt calculated a profit report complicated procedures, and the confirmation and measurement of income tax assets and liabilities of the standard difficult to grasp.
(D) the calculation of income tax expense of different procedures
Law debt to a profit report a profit report of income and expenses for the focus of attention, recognition of income and expenses each item in the accounting and tax laws on the timing differences, and this timing differences on the impact of future income tax as income tax in the current period Costs of the restructuring and balance sheet debt to rule on the balance sheet of assets and liabilities for the focus of the project, one by one to confirm assets and liabilities of the carrying amount of its tax base temporary differences between the calculated cumulative temporary Differences, and then multiplied by the cumulative temporary differences applicable rate of formation of deferred income tax assets or liabilities of the End of the period, while income tax expenses, shall be based on the current income tax and deferred income tax assets or liabilities of the end of the period, compared to the opening balance to be determined. Therefore, can only be the beginning of the end of temporary differences and the taxable temporary differences affect the difference between the amount as income tax expenses in the current period of adjustment.
Third, the use of off-balance sheet debt should pay attention to the issue of law
(A) confirmed to be cautious in deferred income tax assets
On-balance sheet debt under the law, if there can be offset by temporary differences, there will be "deferred tax" amount of the borrower, known as the deferred income tax assets that the withholding of income tax expense, to be back to the period after . Deferred tax assets is a temporary differences can be offset by the impact of the current income tax rates, after back to when offset by the amount of income tax due to the realization, after the period to reduce the taxable amount. But after back to when the need for accounting of profits taxable income is greater than the precondition for, which means in practical work, due to temporary differences can be offset by the recognition of deferred income tax assets, in many cases need to Rely on the professional judgement to measure, such a professional judgement must be reasonable evidence that the expected future income tax benefits will be realized, if the temporary differences of resellers period, the enterprises do not have enough available to offset taxable income, it means that Can not resell the income tax assets, then the balance sheet to confirm the deferred income tax assets is inflated assets, less the cost of mind. Therefore, enterprises should be the taxable income may be subject to the deductible temporary differences can have a deferred income tax assets to confirm.
(B) deferred income tax assets and needs Provision for impairment
To reflect sound principles, enterprises can set up "deferred income tax assets for impairment" accounts, accounting for enterprises due to some factors of uncertainty and can not be achieved revenue receipts. Enterprises should regularly on deferred income tax assets and the carrying amount of inspection, at least the end of each year check again. If there is evidence that, during the very future may not be able to obtain sufficient taxable income to offset the deferred income tax assets and interests, namely the expected future income tax benefits can not be achieved and should be expected to achieve some of the Provision for impairment , The write-down of deferred income tax assets and the book value, to reflect on the deferred income tax assets can be realized, while recognizing the current income tax expense. If confirmed after the loss of deferred income tax assets to restore the book value should be identified in the original amount of the loss back to be within the scope. In this way, can be greatly reduced because of the accounting professional judgement too optimistic income tax accounting information to the statements of the negative impact of the user.