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hyron · 2023年02月07日

为什么不是永久性差异

NO.PZ2018062004000184

问题如下:

Under US GAAP, R&D is expensed for accounting report, but capitalized for tax purpose, the result is:

选项:

A.

a deferred tax liability.

B.

a deferred tax asset.

C.

no deferred tax asset or liability.

解释:

Answer is B, under US GAAP, R&D must expenditure for accounting purpose, so accounting base is less than tax base, and the result is DTA.

accounting report要求expenditure 而taxation report 要求资本化,这个问什么不是永久性差异,如果是永久性茶叶就既不是dta又不是dtl了吧?

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王园圆_品职助教 · 2023年02月07日

嗨,爱思考的PZer你好:


同学你好,要判断是否为永久差异,是需要看该项差异是否有回转的一天的

本题中,R&D费用虽然在会计上费用化了,导致当年的税前利润特别低,应交税费也特别低;但是后面几年,由于会计上没有该资产,未来的I/S表中就不能确认每年的折旧和摊销费用,后面几年的税前利润就会变高,应交税费变高

而税法上,虽然R&D费用被资本化了,但是一项无形资产或固定资产是需要在未来进行折旧和摊销的。也就是说,虽然税法上由于没有确认什么费用所以当年税前利润很高应交税费很高;但是后面几年,由于资产产生的折旧和摊销需要缓慢的计入I/S表下,从而导致后面这些年的税前利润变低,从而应交税费就变低

从上面的对应关系就可以看出,后面几年应交税费的差异会慢慢的被抹平,最终当税法上该资产折旧摊销至0以后,会计和税法上总体由于该资产产生的应交税费会完全相同,差异就被回转了

所以这属于暂时性差异

而永久性差异,一般是罚款(会计上确认费用,税法上永远不承认)这一类的情况才会导致的

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

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