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CCS In-House Training - Deferred Tax Workshop

Updated: Jun 5, 2023

Deferred tax is a type of accounting concept that relates to the difference between a company's tax accounting and financial accounting methods.


It refers to the tax impact of temporary differences between the carrying amounts of assets and liabilities on the financial statements and their respective tax bases.


Temporary differences can arise for various reasons, such as differences in the depreciation methods used for financial and tax accounting or revenue recognition for financial accounting and tax purposes.


Deferred tax is calculated by applying the tax rate that is expected to apply when the temporary difference is reversed.


Deferred tax liabilities and deferred tax assets are reported on the balance sheet as a part of the company's income tax payable or income tax receivable. They represent the tax consequences of events that have already occurred but will be recognised in a future tax period. 递延所得税是一种会计概念,它涉及公司的税务会计和财务会计方法之间的差异。它指的是财务报表上资产和负债的账面价值与其相应的税务基础之间的暂时性差异的税收影响。


这些暂时性差异可能出现在各种原因,例如财务会计和税务会计所使用的折旧方法不同,或者财务会计和税务目的的收入确认不同。


递延所得税是通过应用预计在暂时性差异被消除时适用的税率计算出来的。


递延所得税负债和递延所得税资产作为公司应缴所得税或应收所得税的一部分在资产负债表上报告。它们代表已经发生的事件的税收后果,但将在未来的税期内才被确认。


For example

suppose a company uses the straight-line method to depreciate a fixed asset in its financial accounting (at a rate of 10%) and the accelerated depreciation method in its tax accounting (at a rate of 100%).


In this case, the asset's carrying value on the financial statements will be higher than its tax base on the tax return (CA Schedule) because the accelerated depreciation method leads to a faster asset value decline.


This creates a temporary difference that requires the calculation of deferred taxes. The company needs to calculate the applicable tax rate that will be in effect when the temporary difference is reversed and use that rate to calculate the deferred tax asset or deferred tax liability.

举例:

假设一家公司在财务会计上对某项固定资产采用直线法计提折旧(假设:10%),而在税务会计上采用加速折旧法计提折旧(假设:20%)。这种情况下,公司在财务报表上的资产账面价值将高于在税务报表上的资产税基,因为加速折旧法会导致资产价值更快地下降。


这就产生了一种暂时性差异,需要计算递延所得税。


公司需要计算出在未来暂时性差异被消除时,适用的税率,并据此计算递延所得税资产或递延所得税负债。


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