问题已解决
這題會(huì)計(jì)賬面價(jià)值比稅法計(jì)稅基礎(chǔ)多28萬(wàn),不是要按稅法的192萬(wàn)來(lái)確認(rèn)所得稅嗎?這里說(shuō)確認(rèn)為遞延所得稅負(fù)債又是為什么
FAILED
FAILED



稅法是按照192萬(wàn)來(lái)確認(rèn)的,但是會(huì)計(jì)口徑你之前是按照220萬(wàn)。那么這個(gè)差異他是屬于暫時(shí)性的差異,所以說(shuō)要確認(rèn)遞延所得稅。
2021 06/09 16:47

84785021 

2021 06/09 16:52
這個(gè)暫時(shí)性差異不是可以少交稅嗎,為什么不是確認(rèn)遞延所得稅資產(chǎn)而是負(fù)債呢

陳詩(shī)晗老師 

2021 06/09 17:19
你這個(gè)是屬于會(huì)計(jì)口徑,他折舊折得少一點(diǎn),稅法折舊得多一點(diǎn),那么,就相當(dāng)于是你會(huì)計(jì)口徑欠了稅法的稅啊,所以說(shuō)是遞延所得稅負(fù)債啊。
