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Ivana 🍭 · 2022年11月29日

老师,请问DTA是如何影响NI 的? 另外DTA降低是说明今年的税少交了?

NO.PZ2019120301000244

问题如下:

The tax effects of temporary differences that give rise to deferred tax assets and liabilities are as follows ($ thousands):


If the valuation allowance had been the same in Year 3 as it was in Year 2, the company would have reported $115 higher:

选项:

A.net income. B.deferred tax assets. C.income tax expense.

解释:

Solution

C is correct. The reduction in the valuation allowance resulted in a corresponding reduction in the income tax provision.

老师,请问DTA是如何影响NI 的? 另外DTA降低是说明今年的税跟去年比是少交了?

1 个答案

lynn_品职助教 · 2022年11月30日

嗨,从没放弃的小努力你好:


1、DTA是通过下面这个公式影响NI的。

Income tax expense = Current tax expense + ΔDTL - ΔDTA

 

DTA/DTL来源于pre-tax income和taxable income的暂时性差异,这个差异未来会reverse,所以才有DTA/DTL。

 

如果DTA有概率不能回转时,则设定valuation allowance,类似于备抵帐户。

DTL有概率不能回转时,分析师可将税务局看成是公司的股东,但会计上不可如此操作。

 

于是allowance不变,DTA第三年就要比原来的金额减小115。

 

2、DTA降低,按照B/S approach,accounting base,或者应纳税所得额( taxable income)高于财务报表收入(financial statement income)则产生DTA。DTA是现在多交税,未来会少交,现在多交的相当于给税务局的一笔预付,预交的这部分的确是少了,但是无法说明今年交的税就比去年少,因为我们从公式也可以看出还有一部分是current tax expense,是当年AB与TB相同的部分,题目没有给信息,无法判断哈。

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