Under the new guidelines improve the corporate income tax accounting Countermeasures _11573.doc
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1、Under the new guidelines improve the corporate income tax accounting Countermeasures Abstract: The new income tax accounting standards, guidelines in relation to the old system is improved a lot, however, we found that in the comparative analysis between the old and the new income guidelines, there
2、are many differences. Therefore, from the old and new guidelines on accounting for income taxes start with a comparative analysis, discussed in detail under the new guidelines to further improve the corporate income tax accounting solutions. Key words: new criteria; corporate income tax; accounting;
3、 1, old and new accounting standards on accounting in the corporate income tax comparison Corporate Income Tax Accounting The key is to identify assets, liabilities of the tax base, and according to the book value of assets and liabilities and the tax base to confirm the size of the deductible tempo
4、rary differences or taxable temporary differences, and thus the recognition of deferred income tax assets or the deferred income tax liabilities, on this basis, income tax expense recognized.Which,Need to focus on is the,New corporate accounting standards in relation to the old accounting standards
5、for the,Accounting methods have made considerable changes in,Embodied in the following aspects. 1. Proposed the concept of tax base The new accounting standards in accounting using only the balance sheet liability method, and to asset / liability concept as income to determine the theory part of the
6、 tax difference between the source and the accounting standards and tax law recognized the amount of assets and liabilities inconsistent. The new income tax accounting for assets and liabilities of the introduction of the concept of tax base and provides businesses access to assets or liabilities sh
7、ould be based on assets, liabilities and tax accounting differences between tax basis to confirm. This follow-up accounting for the recognition of deferred income tax laid the foundation for the project. 2. A different accounting method The old income tax accounting there are two recognized methods,
8、 namely, the balance sheet and revenue costs of an affirmation is an affirmation. The provisions of the new accounting standards using only the balance sheet liability method in accounting methods, according to this approach, companies should be based on assets and liabilities and their tax basis bo
9、ok value of deductible temporary difference arising from taxable temporary differences or differences, and then estimate the future periods or should be paid to offset temporary differences in the balance sheet liability method, on the way to confirm the relevant deferred income tax assets or deferr
10、ed income tax liabilities, and finally determined on the basis of the income statement each period of Income tax expenses, which accounting method is more in line with modern business development needs. 3. Deferred tax assets (liabilities) of the recognition and measurement differences The new incom
11、e tax accounting provisions, deferred tax assets (liabilities) recognized the general principle as follows: assets, liabilities, book value of its tax base differences that may be deductible temporary differences, and in the estimated future periods to obtain sufficient taxable income amount for the
12、 use of the deductible temporary differences, it should probably get used to offset deductible temporary differences of the amount of taxable income limit, confirming that the underlying deferred tax assets. Deferred income tax liabilities and deferred income tax assets recognized principle of recog
13、nition of the principle is similar. Secondly, the measurement of deferred tax assets on the applicable tax rate for the confirmation, the new income guidelines to require enterprises to deferred income tax assets in the confirmation, should be estimated and deductible temporary differences related t
14、o reversal of time, using back during the applicable income tax rate is calculated on the basis set; for the recognition of impairment of assets, the guidelines provide for the balance sheet date, companies should be the book value of deferred tax assets for review. If the enterprise book value of d
15、eferred tax asset impairment exists, follow-up period should be based on the new business environment and judged able to generate sufficient taxable income the amount of deductible temporary differences can be used to make the deferred tax assets can be included in the economic interests of to achie
16、ve, should be the appropriate reply to the book value of deferred tax assets. The measurement of deferred income tax liabilities and deferred income tax assets, just the principle of a similar measure, ways the opposite. 4. More simplified calculation of deferred income tax In accordance with the pr
17、ovisions of the new guidelines for corporate income tax, business should be recognized deferred tax assets and deferred income tax liabilities in the end the amount due is relative to the amount of the original has confirmed that the difference between the terms of, meaning that the deferred income
18、tax assets and deferred income tax liabilities of the amount of the current period, compared to the old system, accounting methods, the calculation method is more simple, that is to use publicity is expressed as: = Current deferred income tax Deferred income tax liabilities of the increase in curren
19、t deferred income tax assets reduction - the reduction in current deferred income tax liabilities - current deferred income tax assets increased. Second, the income tax accounting method under the new guidelines for example, analysis of For example, the sea company a listed company, January 1, 2007
20、Deferred tax assets (all Provision for decline in value of inventory items) to 33 million, deferred income tax liabilities (all for trading financial assets, changes in fair value of the project ) is 16.5 million, corporate income tax rate applicable to 33%. According to the 2007 enactment of the ne
21、w tax law, since January 1, 2008 onwards, the companys applicable income tax rate change to 25%. The companys 2007 total profit of 5000 million, accounting for income taxes related to transactions or events is as follows: (1) January 1, 2007, to a 0.4327 million from the securities purchased the sam
22、e day issued a three-year maturity bond principal repayments and interest payments each year. The face amount of bonds 1 000 million, a nominal interest rate is 6%, the actual interest rate is 5%. Sea Company, as the bonds held-to-maturity investments accounting; tax law, national debt interest inco
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