问题已解决
老師,您好,遞延所得稅費(fèi)用=當(dāng)期遞延所得稅負(fù)債的增加-當(dāng)期遞延所得稅負(fù)債的減少+當(dāng)期遞延所得稅資產(chǎn)的減少-當(dāng)期遞延所得稅資產(chǎn)的增加 這個(gè)沒(méi)搞懂是為什么、而且應(yīng)交稅費(fèi)不應(yīng)該包括遞延所得稅嗎 所得稅費(fèi)用應(yīng)該這兩個(gè)數(shù)相減嗎?
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收到,老師先看下內(nèi)容。
2022 04/12 16:23
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2022 04/12 16:39
借:遞延所得稅資產(chǎn)
貸:所得稅費(fèi)用-遞延所得稅費(fèi)用
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2022 04/12 16:39
借:所得稅費(fèi)用-遞延所得稅費(fèi)用
貸:遞延所得稅負(fù)債
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2022 04/12 16:41
計(jì)算遞延所得稅費(fèi)用,明顯看出遞延所得稅負(fù)債增加,會(huì)增加所得稅費(fèi)用,遞延所得稅負(fù)債減少,會(huì)減少所得稅費(fèi)用
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2022 04/12 16:41
遞延所得稅資產(chǎn)增加,會(huì)減少所得稅費(fèi)用,遞延所得稅資產(chǎn)減少,會(huì)增加所得稅費(fèi)用
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2022 04/12 16:42
應(yīng)交稅費(fèi)是根據(jù)稅法規(guī)定,計(jì)算出來(lái)的應(yīng)交企業(yè)所得稅
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2022 04/12 16:42
借:所得稅費(fèi)用-當(dāng)期所得稅
貸:應(yīng)交稅費(fèi)-企業(yè)所得稅
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2022 04/12 16:54
我突然明白了 謝謝老師 另外我還糾結(jié)一個(gè)問(wèn)題 應(yīng)交所得稅費(fèi)是稅法口徑,遞延所得稅資產(chǎn)或者負(fù)債是在這個(gè)基礎(chǔ)上延伸出來(lái)的,最后所得稅費(fèi)用等于應(yīng)交所得稅費(fèi)加或減遞延所得稅負(fù)債或遞延所得稅資產(chǎn),那直接按照正常的計(jì)算會(huì)計(jì)利潤(rùn)得出真實(shí)的應(yīng)交稅費(fèi)不就行了嗎?我感覺(jué)這個(gè)不加減的會(huì)計(jì)利潤(rùn)得出的所得稅費(fèi)用就是和前面說(shuō)的一個(gè)數(shù)字
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2022 04/12 16:55
它們是不是一個(gè)數(shù)字,還是我感覺(jué)錯(cuò)了
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2022 04/12 17:01
你的理解是正確的。
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2022 04/12 17:02
所得稅費(fèi)用實(shí)際=會(huì)計(jì)上的利潤(rùn)總額*稅率
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2022 04/12 17:03
也等于應(yīng)交所得稅費(fèi)加或減遞延所得稅負(fù)債或遞延所得稅資產(chǎn)對(duì)應(yīng)的所得稅費(fèi)用
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2022 04/12 17:04
所得稅費(fèi)用-當(dāng)期所得稅? ?加上? 遞延所得稅費(fèi)用-遞延所得稅費(fèi)用? =會(huì)計(jì)上利潤(rùn)總額*所得稅費(fèi)用
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2022 04/12 17:21
當(dāng)期所得稅費(fèi)用=當(dāng)期應(yīng)交所得稅加減遞延所得稅負(fù)債加減遞延所得稅資產(chǎn),這樣理解對(duì)嗎?因?yàn)椴灰欢ㄟf延所得稅負(fù)債就一定在貸方 還有可能是轉(zhuǎn)回 遞延所得稅資產(chǎn)也可以類推這樣理解 對(duì)嗎?
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2022 04/12 17:26
當(dāng)期所得稅費(fèi)用=當(dāng)期應(yīng)交所得稅加減遞延所得稅負(fù)債加減遞延所得稅資產(chǎn),這樣理解對(duì),再結(jié)合下面的公式確認(rèn)加還是減。
遞延所得稅費(fèi)用=當(dāng)期遞延所得稅負(fù)債的增加-當(dāng)期遞延所得稅負(fù)債的減少+當(dāng)期遞延所得稅資產(chǎn)的減少-當(dāng)期遞延所得稅資產(chǎn)的增加
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2022 04/12 17:28
謝謝老師!您講的太好了!一下子就反應(yīng)過(guò)來(lái)了
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2022 04/12 17:39
不用謝,有幫到你就好。請(qǐng)五星好評(píng)!
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2022 04/12 17:39
不用謝,有幫到你就好。請(qǐng)五星好評(píng)!
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2022 04/12 17:39
不用謝,有幫到你就好。請(qǐng)五星好評(píng)!
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2022 04/12 17:38
不用謝,有幫到你就好。請(qǐng)五星好評(píng)!
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2022 04/12 17:39
不用謝,有幫到你就好。請(qǐng)五星好評(píng)!
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