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🐚 · 2024年10月20日

4000怎么来的

NO.PZ2016012102000134

问题如下:

Ted Ltd. recently purchased a manufactoring machine for $60,000, which is expected to generate annual cash inflow of $25,000 for six years. The firm will depreciate the machine over six years for accounting purpose. However, the tax authority estimates the machine's useful life of 5 years. Assume tax rate is 40%, and the machines has no salvage value. What is the taxes payable of Ted Ltd. in year 6 if straight-line method is used?

选项:

A.

$6,000.

B.

$5,200.

C.

$10,000.

解释:

C

In year 6, the machine has been fully depreciated for tax purpose. The taxable income is equal to cash inflow, $25,000.

Taxes payable in year 6=$25,000*40%=$10,000.

考点:递延所得税的计算

解析:题目问第六年的taxes payable ,也就是税务局口径下的所得税费用。

Income tax expense = Current tax expense + ΔDTL - ΔDTA

Current tax expense =Taxable income×Current tax rate


accounting base 和tax base 的数字指的是depreciable asset扣掉累积折旧的账面价值。第五年年末的时候,accounting base 账面价值还剩10000,tax base 账面已经是零,所以DTL算出来是4000,第六年年末的的时候accounting base和tax base都是零了,所以第六年就没有DTL了,也就是之前累积的DTL第六年实际上已经回转了。

前期税务局算的折旧费用多,公司交的税少,第六年的时候,税务局算的报表已经没有折旧费用了,所以算的应税所得就高了,公司应该交的税就高了,相当于是前期少交的税这一年要补交上了。所以第六年没有新增的DTL,反而是把以前攒下的DTL回转了,相当于△DTL就等于-4000,所以income tax expense是10,000-4,000=6000

第六年的current tax expense/taxes payable =25000×40%=10000

第六年的Income tax expense=10000+(-4000)=6000

DTL=4000是怎么算出来的,为什么

1 个答案

王园圆_品职助教 · 2024年10月20日

同学你好,解析的表格已经把DTL的计算过程列出来了哦

DTL就是当年(AB-TB)*tax rate得到的值

在第5年的时候,由于经过了很多期的折旧,会计上该资产的剩余价值AB就只剩10000了(每年折旧10000),而税法上该资产剩余价值TB就是0(5年折旧每年折12000),所以(10000-0)*40% = 4000哦


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