问题如下图:
选项:
A.
B.
C.
解释:
为什么选a呢?这不是unearned revenue?
FB认为是liability而会计上认为实际发生就要缴税,为什么解释中tax base是0?
NO.PZ2016012102000144 问题如下 Max, a famous novelist in Inc., is writing his latest story whiplans to finishenext year. Severys ago, Inpaihim a $1.5 million aance. Immeately Mpaithe income taxes of the aan35%. Whiof the following is most appropriate? A.The tbasis of the aanthe enof this yeis $0. B.The tbasis of the aanthe enof this yeis $525,000. C.The tbasis of the aanthe enof this yeis $1.5 million. AThe aanhbeen taxe35% when receive The tbasis of the aanafterwar shoul0.考点aance(定金或是预付款,它是一种负债)在不同时点的税基 题目里面Max预收了1.5m,并且立马预缴了,按35%计算的所得税。因此,收到预付款时已按35%征税,当年底需要缴纳的计税基础为0,已经不欠税务局钱了~ 资产负债表观来看,accouting base因为收入还没有确认,所以是0(或者确认了一部分的话,就是一个小于1.5m的数字),若tbase是0,那就没有A了,甚至要确认L了。那如果用损益表观,提前交税了,应该以后少交税,确认A才对,至少也不会有L吧
NO.PZ2016012102000144 问题如下 Max, a famous novelist in Inc., is writing his latest story whiplans to finishenext year. Severys ago, Inpaihim a $1.5 million aance. Immeately Mpaithe income taxes of the aan35%. Whiof the following is most appropriate? A.The tbasis of the aanthe enof this yeis $0. B.The tbasis of the aanthe enof this yeis $525,000. C.The tbasis of the aanthe enof this yeis $1.5 million. AThe aanhbeen taxe35% when receive The tbasis of the aanafterwar shoul0.考点aance(定金或是预付款,它是一种负债)在不同时点的税基 题目里面Max预收了1.5m,并且立马预缴了,按35%计算的所得税。因此,收到预付款时已按35%征税,当年底需要缴纳的计税基础为0,已经不欠税务局钱了~
NO.PZ2016012102000144 问题如下 Max, a famous novelist in Inc., is writing his latest story whiplans to finishenext year. Severys ago, Inpaihim a $1.5 million aance. Immeately Mpaithe income taxes of the aan35%. Whiof the following is most appropriate? A.The tbasis of the aanthe enof this yeis $0. B.The tbasis of the aanthe enof this yeis $525,000. C.The tbasis of the aanthe enof this yeis $1.5 million. AThe aanhbeen taxe35% when receive The tbasis of the aanafterwar shoul0.考点aance(定金或是预付款,它是一种负债)在不同时点的税基 题目里面Max预收了1.5m,并且立马预缴了,按35%计算的所得税。因此,收到预付款时已按35%征税,当年底需要缴纳的计税基础为0,已经不欠税务局钱了~ The tbasis of A 时点B 是不是就是时点B时,A收入还未交税的部分
NO.PZ2016012102000144 问题如下 Max, a famous novelist in Inc., is writing his latest story whiplans to finishenext year. Severys ago, Inpaihim a $1.5 million aance. Immeately Mpaithe income taxes of the aan35%. Whiof the following is most appropriate? A.The tbasis of the aanthe enof this yeis $0. B.The tbasis of the aanthe enof this yeis $525,000. C.The tbasis of the aanthe enof this yeis $1.5 million. AThe aanhbeen taxe35% when receive The tbasis of the aanafterwar shoul0.考点aance(定金或是预付款,它是一种负债)在不同时点的税基 题目里面Max预收了1.5m,并且立马预缴了,按35%计算的所得税。因此,收到预付款时已按35%征税,当年底需要缴纳的计税基础为0,已经不欠税务局钱了~ 老师我有两个问题1、税基究竟指的是什么,是应税所得吗,还是应交税费?比如这道题,如果问立即缴纳的时候,税基多少,那是1.5M吗?还是1.5M*35%?2、就算他立即先交了,那不应该是会计方法和税务方法的区别吗?在税务方法这里,不就应该是基于税基吗?报表不也是每年才更新年报,为啥年底这么近,不能体现当年发生的事呢?就是0呢?
NO.PZ2016012102000144 问题如下 Max, a famous novelist in Inc., is writing his latest story whiplans to finishenext year. Severys ago, Inpaihim a $1.5 million aance. Immeately Mpaithe income taxes of the aan35%. Whiof the following is most appropriate? A.The tbasis of the aanthe enof this yeis $0. B.The tbasis of the aanthe enof this yeis $525,000. C.The tbasis of the aanthe enof this yeis $1.5 million. AThe aanhbeen taxe35% when receive The tbasis of the aanafterwar shoul0.考点aance(定金或是预付款,它是一种负债)在不同时点的税基 题目里面Max预收了1.5m,并且立马预缴了,按35%计算的所得税。因此,收到预付款时已按35%征税,当年底需要缴纳的计税基础为0,已经不欠税务局钱了~ RT前面都交了一次了,后面不可能再交多一次。觉得有点脑筋急转弯式的问题。