CPA 注册会计师 会计 讲义 专题十 所得税

2019年册计考辅

会计专十

所税目01020304

录考情分析词汇归纳总结重点、难点讲解同步系统训练考分本部分属于非常重要的内容也较复杂在业阶段考试中非常容易出现在主观题中尤其是合其他知识点一起考核所以在复习时应将本部分知识点作为一个重要的主观题考查内容来备考习时应当重点关注递延所得税资产的确认与计量延得税负债的确认与计量得费用和应交得税的计算。词归总计税基础可抵扣暂时性差异应纳税暂时性差异递延所得税负债初始确认会计利润应纳税所得额税率递延所得税资产未来期间企业合并复核所得税费用期末余额期初余额

TaxbaseDeductibletemporarydifferenceTaxabletemporarydifferenceDeferredtaxliabilityInitialrecognitionAccountingprofitTaxableincomeTaxrateDeferredtaxassetFutureperiodBusinesscombinationReviewIncometaxexpenseClosingbalanceOpeningbalance重、点解考一递所税债确和量RecognitionandMeasurementofDeferredTaxLiabilities（一）确认的一般原则Generalprincipleofrecognition除所得税准则中明确规定可不确认递延所得税负债的情况以外于有的应税时差均应确认相关的递延所得税负债。Exceptforthecircumstancesstatedinthestandardsoftaxthatdeferredtaxliabilitiesshouldnotberecognized,companyshouldrecognizerelevantdeferredtaxliabilitiesforalltaxabletemporarydifferences.（二）不确认递延所得税负债的特殊情况Thedeferredtaxliabilitiesnotrecognizedunderthefollowing：1.商的始认Theinitialrecognitionofgoodwill.商誉本身产生的暂时性差异不确认递延所得税负债同于免税合并中被合并方资产债形成第1页

2019年册计考辅暂时性差异。

会计temporarydifferencesbygoodwillarenotrecognizedasdeferredtaxliabilities,itisdifferentthetemporarydifferencearisingassetandliabilityofpartyintaxfreecombination.2.除企业合并以外的其他交易或事项中，如果该项交易或事项发生既影会利，不响纳所额所生的资产债的初始确认金额与其计税基础不应纳税暂时性差异的，交易或事项发生不认应的递延所得税负债。Fortransactionsorotherthananycombination,ifthetransactionseventsaffectneithertheaccountingprofitnortheincomewhentheyoccur,thustheinitialrecognitionamountassets,liabilitiesaredifferentitsbases,taxabletemporarydifferencearise,deferredtaxliabilitiesnotberecognizedwhentransactionsoreventsoccur.3.与子公司联企业合企投资等相关的应纳税暂时性差异般确认相应的递延所得税负债，同满以两条件除：一是投资企业能够控制暂时性差异转回的时间；二是该暂时性差异在可预见的未很可不转。Thetaxabletemporarydifferencesrelatedtotheinvestmentsofsubsidiaries,associatesandjointventuresshouldrecognizecorrespondingdeferredtaxliability,exceptforsimultaneouslymeetingthefollowingconditionstheinvestingenterprisecancontroltimeofthereversaloftemporarydifferencesandthetemporarydifferencesaretobereversedintheforeseeablefuture.满足能够控制暂时性差异转回时间的条件一般是通其投者订议能够控制被投资单位利润分配政策的情况。Inordertomeettheconditiontheinvestingenterprisecancontrolthetimethereversaloftemporarydifferencesgenerallyanagreementotherinvestorsshouldbeconcludedsoastocontrolthedistributionofthe，（三）计量Measurement资产负债表日对递延所得税债当根据适用的税法规定按照预收该产清该债间适税计。Onbalancesheetdate,inaccordancewithapplicableoftaxlaw,deferredtaxliabilitycouldbemeasuredontheappropriatetaxrateaccordingtotheperiodinwhichareexpectedtoberecoveredorliabilitiesareexpectedtobepaidoff.无论应纳税暂时性差异的转回期间如何，相关的递延所得税负要求现Regardlessoftheperiodforreversaloftaxabletemporarydifference,relevantdeferredtaxliabilitiesarerequiredtodiscount.考二递所税产确和量RecognitionandMeasurementofDeferredTaxAssets（一）确认的一般原则Generalprincipleofrecognition确认因可扣时差产生的延所得税资产。Deferredtaxwhicharisefromdeductibletemporarydifferenceshouldberecognized.注意：：（）延所得税资产的确认以可取用抵可扣时差的纳所额为Thedeferredtaxassetsshallberecognizedtotheextentthattheamountoffuturetaxableincomeislikelytooffsetthedeductibletemporarydifference因无法取得足够的应纳税所得额而未确认相关的递延所得税资产的，应在会计报表附注中进披露第2页

2019年册计考辅

会计Ifrelateddeferredtaxassetsarenotrecognizedbecauseitisunlikelytoobtainsufficienttaxableincome，informationshallbedisclosedinthenotestofinancialstatement.（）与子公司、联营企业、合营企业的投资相关的可抵扣暂时性差异同满下条的应认关递所税产一是暂时性差异在可预见的未来很可能转回；二是未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额。Ifthedeductibletemporarydifferencestotheinvestmentsofthesubsidiarycompanies，andassociatedandjointventuresthefollowingrequirementssimultaneouslytheenterpriseshallrecognizethedeferredtaxassetstemporarydifferencesarelikelytobereversedintheforeseeablefutureitislikelytoacquireanyamountoftaxableincomethatmaybeusedforoffsettingagainstthedeductibletemporarydifferences（）以结转以后年度未弥亏和款减应视同可抵扣暂时性差异处理。Anylossortaxdeductionthathasnotbeenmadeupbecarriedforwardtothesubsequentyearsandshouldberegardedasdeductibletemporarydifference.（二）不确认递延所得税资产的情况Circumstanceswherethedeferredassetsmaynotberecognized某些情况下，企业发生的某项交易或事不属企合，并且交易发生既不响计润不响纳所额该项交易中产生的资产债的初始确认金额与其计税基础不同生可抵扣暂时性差异的，所得税准则中规定在交易或事项发生时不确认相应的递延所得税资产。Insomecircumstances,ifthetransactionoreventisnotrelatedabusinesscombinationandaffectsneitheraccountingprofitnortaxableincomeatthetimeofthetransactionandtheinitialrecognizedamountofassetorliabilityinthetransactionisdifferentfromitstaxbase,resultingindeductibletemporarydifference,thetaxshouldnotberecognizedwhentransactionoreventassetforthinstandards.（三）计量确认递延所得税资产时，应当预期回资期的用得税为础算确定。Whendeterminingtaxassets,theapplicableincometaxrateshouldbeusedintheperiodwhentheassetsareberecovered.无论相关的可抵扣暂时性差异转回期间如何，递延所得税资产要求现Regardlessofdeductibletemporarydifference,deferredtaxassetisnotrequiredtodiscount.企业在确认了递延所得税资产以后资产债日应当对递延所得税资产的账面价值进复核Afterrecognizingtaxassets,thebookvalueofdeferredtaxassetsshouldbereviewedonbalancesheetdate.考三所税用确和量RecognitionandMeasurementofIncomeTaxExpenses（一）当期所得税Currentperiodtax当期所得税是指企业按照税法规定计算确定的针对当期发生的交易和事项给税务部门的所得税金额，即当期应交所得税。Currentincometaxtoinaccordancewithprovisionstaxlaw,asfortransactionsandeventsoccurredincurrentperiod,incometaxexpenseshouldbepaidtotaxauthority,i.e.currentincometaxpayable.当应所税应税得×用率Currentincometaxpayable＝Taxable×Applicabletaxrate第3页

2019年册计考辅

会计应税得＝会计利润＋按照会计准规定计入利润表但计税时不允许税前扣除的费用＋（－）计入利润表的费用与按照税法规定可予税前抵扣的金额之间的差额－入润表的收入与按税法规定应计入应纳税所得额的收入之间的差额－税法规定的不征税收入＋（－）其他需要调整因素Taxableincome＝Accountingprofits＋Expensesthatareincludedintheincomestatementasstipulatedbytheaccountingstandardsbutarenottax＋－）Thedifferencebetweentheexpensesthatarerecognizedinincomestatementandtheexpensesaretaxdeductibleinaccordancewithlaw（－）Thedifferencebetweentheincomesthatarerecognizedtheincomestatementandtheincomesthatshouldincludedintaxableincomeinaccordancewithincomesasstipulatedbythetax－Otherfactorsthatneedbeadjusted.（二）递延所得税Deferredtax递所税递延所得税负债的期末余额－递延所得税负债的期初余额递延所得税资产的期末余额－递延所得税资产的期初余额）Deferredtax＝（Closingbalanceofdeferredtaxliability－balanceoftaxliability）—（Closingofdeferredtaxasset－Openingbalanceofdeferredasset）应予说明的是业因确认递延所得税资产和递延所得税负债产生的递延所得税般应当计入所得费，以两情除：Itshouldbenoteddeferredtaxwhicharisesfromrecognizingdeferredtaxassetdeferredtaxliabilityshouldberecordedintoincometaxexpenses,excludingthefollowingcircumstances：一是某项交易或事项按照会计准则规定应计有权的交或事项产生的递延所得税资产或递延所得税负债及其变化亦应计入所有者权益，不构成利润表中的递延所得税费用（或收）。First,whereonetransactionoreventshouldrecordedintoequityinaccordancewiththeaccountingstandards,taxassetordeferredtaxliabilitywhicharisesfromthetransactionoreventorrelatedchangesrecordedintoshareholderequity,doesnotconstitutedeferredexpense（orincomeinthestatementofincome.二企合中取得的资产负，账面价值与计税基础不同，应确认相关递延所得税的延所得税的确认影响合并中产生的商誉或是计入当期损益的金额，不影响所得税费用。Second,forthoseliabilitiesobtainedfrombusinesscombination,itsbookvalueisdifferentfrombase,relevantdeferredtaxberecognized,therecognitionofdeferredtaxaffectsarisenfrombusinesscombinationortheamountchargedtoprofitorlossofcurrentperiod,notincometax（三）所得税费用Incometaxexpense所税用当所税递所税Incometaxexpense＝CurrentincometaxDeferredtax同步系统训练【例题1·综合题】甲企业20×末为开发A新技术发生研究开发支出3000万，其中研究段支出500万元开发阶段符合资本化条件前发生的支出为500万元符合资本化条件后至达到预用途前发生的支出为2000万。法规定企业为开发新技术、新产品、新工艺发生的研究开发费用，未形成无形资产计入当期损益的，在按照规定据实扣除的基础上，按照研究开发费用50%加计扣；形成无形资产的，按照无形资产成本的150%销。该研究开发项目形成的A新术符合上述税法规定A新技术在当期期末达到预定用途。假定该项无形资产从×1年1月始摊销。企业会计上和计税时，对该项无形资产均按照的期限采用直线法摊销，净残值为0。20×2年末项无形资产出现值迹象减值测试该项无形资产的可收回金额为400万元，摊销年限和摊销方法在减值前后均未发生变化。第4页

2019年册计考辅

会计假定甲企业每年的税前利润总额均为5000万元假定未发生其他纳税调整事项；甲企业适用的所得税税率为25%。要求：分别计算×年20×的递延所得税、应交所得税和所得税费用。（以万元为单位）【答案】（）×年无形资产的账面价值2000（元），计税基础2000×150%＝000（万元）可抵扣暂时性差异＝1000（元），不需要确认递延所得税资产。Attheendof×：valueofintangibleassets＝20.00millionYuanbase＝20.00×150%＝30.00millionYuanDeductibleTemporaryDifference10.00millionYuanandthereisnotorecognizethedeferredtaxasset.应纳税所得额＝000－＋50%4500（万元）应交所得税4500×＝125万元）所得税费用1125（元）Taxable＝－（5.00＋5.00）×50%45.00millionYuanIncometaxpayable＝45.00×25%＝11.25millionYuanIncometaxexpense＝11.25millionYuan（）×年Attheof×：无形资产的账面价值2000－＝800（元），计税基础＝000－000/10＝700（万元）Bookvalueofintangible＝20.00－＝18.00million；base＝30.00－30.00/10＝27.00millionYuan可抵扣暂时性差异＝900（万元，不需要确认递延所得税资产。DeductibleTemporarydifference9.00millionYuanandthereisnoneedtorecognizethedeferredtaxasset.应纳税所得额＝000－3000/10－）4（万元）应交所得税4900×＝225万元）所得税费用1225（元）Taxable＝－（30.00/10－）＝49.00millionYuanIncometaxpayable＝49.00×25%＝12.25millionYuanIncometaxexpense＝12.25millionYuan（）×年减值测试前无形资产的账面价值2000（2）×＝1（元）应计提的减值准备金额＝1600－400200万元）计提减值准备后无形资产的账面价值1400万元）计税基础＝3000－（3000/10）×＝2400万元）Attheendof×：valueofintangiblebeforeimpairmenttest＝20.00－（）×＝16.00millionYuanAmountofprovisionforintangibleassetsimpairment16.00－14.00＝millionYuanBookvalueofintangibleassetsafterchargingprovisionfor14.00millionYuanTaxbase＝30.00－30.00/10）×＝24.00millionYuan可抵扣暂时性差异＝1000（元），其中800元不需要确认递延所得税资产。deductibletemporarydifferenceis10.00millionYuanmillionYuanwhichneedsnorecognitionofdeferredtaxassets.第5页

2019年册计考辅

会计应确认的递延所得税资产20025%＝50万元）应纳税所得额＝000－30