毕马威 所得税准则培训

1、企业会计准则第18号 所得税March 20110Please keep in mind that this material is prepared for internal use only. It is prepared in accordance with accounting rules and regulations that are in issue at 28 February 2011, and need to be tailored if there are any subsequent changes. 2011 KPMG Advisory (China) Limited, a wholly foreign owned enterprise in China and KPMG Huazhen, a Sino-foreign joint venture in China, are member firms of the KPMG network of independent member firms affiliated with KPMG Internationa

2、l Cooperative (“KPMG International“), a Swiss entity. All rights reserved. Printed in China. 企业会计准则第18号所得税新准则当期所得税递延所得税列报和披露要点回顾1 2011 KPMG Advisory (China) Limited, a wholly foreign owned enterprise in China and KPMG Huazhen, a Sino-foreign joint venture in China, are member firms of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International“), a Swiss entity. All rights reserved. Printed in China. 当期所得税费用或收益确认的基本原则所得税费用或收益的确认除下述情况外，计入利润表企业合

3、并调整合并中确认的商誉直接在所有者权益中确认的交易或事项计入所有者权益2CAS 18.21 2011 KPMG Advisory (China) Limited, a wholly foreign owned enterprise in China and KPMG Huazhen, a Sino-foreign joint venture in China, are member firms of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International“), a Swiss entity. All rights reserved. Printed in China. 当期所得税按照税收法规计算的，应交纳给税务部门的所得税金额当期所得税应纳税所得额当期适用税率3在会计利润的基础上，按照适用税收法规的规定进行调 整，计算出当期应纳税所得额企业向投资者分配现金股利或利润时，代扣代缴的所得 税，作为股利的一部分。 Note:

4、 PPD Message dated at 12 March 2008, “Clarification of transitional provisions regarding the new CIT law Impact on income tax accounting under HK/IFRSs and CAS”对投资者如何根据所得税准则核算股利所得税给出了详 细指引CAS.IG.p281 2011 KPMG Advisory (China) Limited, a wholly foreign owned enterprise in China and KPMG Huazhen, a Sino-foreign joint venture in China, are member firms of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International“), a Swiss entity. All rights r

5、eserved. Printed in China. 企业会计准则第18号所得税新准则范围当期所得税递延所得税列报和披露新旧准则主要差异要点回顾4- 概述 - 暂时性差异 - 计量 - 确认 2011 KPMG Advisory (China) Limited, a wholly foreign owned enterprise in China and KPMG Huazhen, a Sino-foreign joint venture in China, are member firms of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International“), a Swiss entity. All rights reserved. Printed in China. 示例：应付税款法与资产负债表债务法5一个机器设备的初始成本: 120使用年限: 3年 (税法规定) vs 6年 (会计规定)所得税税率: 40%折旧和所得

6、税前的年度利润: 200如何计算所得税? 2011 KPMG Advisory (China) Limited, a wholly foreign owned enterprise in China and KPMG Huazhen, a Sino-foreign joint venture in China, are member firms of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International“), a Swiss entity. All rights reserved. Printed in China. 示例旧准则下应付税款法为什么实际税率与40%的适用税率不同?6 2011 KPMG Advisory (China) Limited, a wholly foreign owned enterprise in China and KPMG Huazhen, a Sino-foreign joint ve

7、nture in China, are member firms of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International“), a Swiss entity. All rights reserved. Printed in China. 示例新准则下资产负债表债务法的处理7 2011 KPMG Advisory (China) Limited, a wholly foreign owned enterprise in China and KPMG Huazhen, a Sino-foreign joint venture in China, are member firms of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International“), a

8、Swiss entity. All rights reserved. Printed in China. 资产负债表债务法核算所得税的概述-所有者权益利润表的所得税 或者-商誉会计账面价值 与 计税基础 的差异 = 暂时性差异应纳税暂时性差异 可抵扣暂时性差异 适用税率是否确认递延所得税资产 ?CAS.IG.p263,p2648 2011 KPMG Advisory (China) Limited, a wholly foreign owned enterprise in China and KPMG Huazhen, a Sino-foreign joint venture in China, are member firms of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International“), a Swiss entity. All rights reserved. Printed in China. 计税基础资产的

9、计税基础资产的计税基础：指企业收回资产账面价值过程中，计算应 纳税所得额时按照税法规定可以自应税经济利益中抵扣的金额9CAS 18.5例如，某企业持有一项交易性金融资产，成本为1,000 万 元，期末公允价值为1,500 万元，如计税基础仍维持1,000 万元不变，该计税基础与其账面价值之间的差额500 万元 即为应纳税暂时性差异。 2011 KPMG Advisory (China) Limited, a wholly foreign owned enterprise in China and KPMG Huazhen, a Sino-foreign joint venture in China, are member firms of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International“), a Swiss entity. All rights reserved. Printed in China. 计税基础负债的计税基础负债的计税基础：指负债的账面价值减去未来期间计算应纳 税所得额时按照税法规定可予抵扣的金额负债的计税基础=账面价值-未来可税前列支的金额10例如，某企业因某事项在当期确认了100 万元预计 负债，计入当期损益。假定按照税法规定，与确认 该负债相关的费用，在实际发生时准予税前扣除， 该负债的计税基础为零。CAS 18.6 2011 KPMG Advisory (China) Limited, a wholly foreign owned enterprise in China and KPMG Huazhen, a Sino-foreign joint venture in China, are member firms of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International“), a S

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