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临江仙 · 2022年10月01日

请详细解释下AB

NO.PZ2016012102000129

问题如下:

Which of the following statements regarding tax is least likely appropriate?

选项:

A.

Taxable income is the income subject to tax base on the tax return.

B.

Taxes payable is the tax liability on the balance sheet caused by taxable income.

C.

Pretax income can always be calculated by income tax expense dividing tax rate.

解释:

C is correct.

There may be a temporary or permanent difference between pretax income and taxable income. In this case, the equation about pretax income and income tax expense does not work.

考点:所得税

题目问哪个最不正确。

C选项:税前收入总是可以通过所得税费用除以税率来计算。

在不考虑税的调整情况 下(暂时性差异和永久性差异),税费=税前利润*所得税率

考虑税收调整后的税率叫 有效/实际税率(effective tax rate)

举个例子:

如果一个公司税前收入是100,税率是40%

但是它含有的10块钱的免税收入, 那么它的income expense = 90*40% =36。

这样它税前收入就不等于income expense / tax rate了。

实际税率 = 90*40%/100 = 36%

A.Taxable income is the income subject to tax base on the tax return.

——个人理解,taxable income = taxable revenues- tax deductible expenses,不涉及tax base;


B.Taxes payable is the tax liability on the balance sheet caused by taxable income.

Taxes payable = Taxable income * tax rate

这个应付所得税,不就是税局计算的税么?跟BS有什么关系?

1 个答案
已采纳答案

王园圆_品职助教 · 2022年10月01日

嗨,从没放弃的小努力你好:


同学你好,请看以下讲义截图,紫色部分是taxable income ,黄色和红色是tax payable

A 选项对应紫色,意思:taxable income是指一种税务上计算的需要交税的公司收益

B选项对应黄色和红色,意思:由于有taxable income,所以公司就会计一个应付税费,这个科目属于资产负债表中的负债科目——一般税务局计算公司要交的税以后,公司不会立刻就交现金出去,而是会先在资产负债表里计提负债,同时利润表里计提费用。等到正式交现金出去的时候再减现金(减资产),加回tax payable(加负债)。

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