问一道题：NO.PZ2016012102000134

NO.PZ2016012102000134 问题如下 TeLt recently purchasea manufactoring machine for $60,000, whiis expecteto generate annucash inflow of $25,000 for six years. The firm will preciate the machine over six years for accounting purpose. However, the tauthority estimates the machine's useful life of 5 years. Assume trate is 40%, anthe machines hno salvage value. Whis the taxes payable of TeLt in ye6 if straight-line methois use A.$6,000. B.$5,200. C.$10,000. CIn ye6, the machine hbeen fully preciatefor tpurpose. The taxable income is equto cash inflow, $25,000.Taxes payable in ye6=$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 texpense = Current texpense + ΔL - ΔACurrent texpense =Taxable income×Current trateaccounting base 和tbase 的数字指的是preciable 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，tbase 账面已经是零，所以L算出来是4000，第六年年末的的时候accounting base和tbase都是零了，所以第六年就没有L了，也就是之前累积的L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L，反而是把以前攒下的L回转了，相当于△L就等于-4000，所以income texpense是10,000-4,000=6000第六年的current texpense/taxes payable =25000×40%=10000第六年的Income texpense=10000+(-4000)=6000

NO.PZ2016012102000134 问题如下 TeLt recently purchasea manufactoring machine for $60,000, whiis expecteto generate annucash inflow of $25,000 for six years. The firm will preciate the machine over six years for accounting purpose. However, the tauthority estimates the machine's useful life of 5 years. Assume trate is 40%, anthe machines hno salvage value. Whis the taxes payable of TeLt in ye6 if straight-line methois use A.$6,000. B.$5,200. C.$10,000. CIn ye6, the machine hbeen fully preciatefor tpurpose. The taxable income is equto cash inflow, $25,000.Taxes payable in ye6=$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 texpense = Current texpense + ΔL - ΔACurrent texpense =Taxable income×Current trateaccounting base 和tbase 的数字指的是preciable 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，tbase 账面已经是零，所以L算出来是4000，第六年年末的的时候accounting base和tbase都是零了，所以第六年就没有L了，也就是之前累积的L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L，反而是把以前攒下的L回转了，相当于△L就等于-4000，所以income texpense是10,000-4,000=6000第六年的current texpense/taxes payable =25000×40%=10000第六年的Income texpense=10000+(-4000)=6000 因为按税务局标准 前5年机器已经折旧完了，所以第六年不能扣减折旧费用，只能收入乘以税率，就是25000*40%=10000. 请问老师这个思路结题对吗？

NO.PZ2016012102000134问题如下TeLt recently purchasea manufactoring machine for $60,000, whiis expecteto generate annucash inflow of $25,000 for six years. The firm will preciate the machine over six years for accounting purpose. However, the tauthority estimates the machine's useful life of 5 years. Assume trate is 40%, anthe machines hno salvage value. Whis the taxes payable of TeLt in ye6 if straight-line methois useA.$6,000.B.$5,200.C.$10,000. CIn ye6, the machine hbeen fully preciatefor tpurpose. The taxable income is equto cash inflow, $25,000.Taxes payable in ye6=$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 texpense = Current texpense + ΔL - ΔACurrent texpense =Taxable income×Current trateaccounting base 和tbase 的数字指的是preciable 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，tbase 账面已经是零，所以L算出来是4000，第六年年末的的时候accounting base和tbase都是零了，所以第六年就没有L了，也就是之前累积的L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L，反而是把以前攒下的L回转了，相当于△L就等于-4000，所以income texpense是10,000-4,000=6000第六年的current texpense/taxes payable =25000×40%=10000第六年的Income texpense=10000+(-4000)=6000 然后我就反应不过来了。。。。

NO.PZ2016012102000134 问题如下 TeLt recently purchasea manufactoring machine for $60,000, whiis expecteto generate annucash inflow of $25,000 for six years. The firm will preciate the machine over six years for accounting purpose. However, the tauthority estimates the machine's useful life of 5 years. Assume trate is 40%, anthe machines hno salvage value. Whis the taxes payable of TeLt in ye6 if straight-line methois use A.$6,000. B.$5,200. C.$10,000. CIn ye6, the machine hbeen fully preciatefor tpurpose. The taxable income is equto cash inflow, $25,000.Taxes payable in ye6=$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 texpense = Current texpense + ΔL - ΔACurrent texpense =Taxable income×Current trateaccounting base 和tbase 的数字指的是preciable 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，tbase 账面已经是零，所以L算出来是4000，第六年年末的的时候accounting base和tbase都是零了，所以第六年就没有L了，也就是之前累积的L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L，反而是把以前攒下的L回转了，相当于△L就等于-4000，所以income texpense是10,000-4,000=6000第六年的current texpense/taxes payable =25000×40%=10000第六年的Income texpense=10000+(-4000)=6000 解析为什么那么麻烦呢？因为税务局第六年已经没有折旧了，直接用25000 *40% 不就得出来应交多少税了吗？

NO.PZ2016012102000134 问题如下 TeLt recently purchasea manufactoring machine for $60,000, whiis expecteto generate annucash inflow of $25,000 for six years. The firm will preciate the machine over six years for accounting purpose. However, the tauthority estimates the machine's useful life of 5 years. Assume trate is 40%, anthe machines hno salvage value. Whis the taxes payable of TeLt in ye6 if straight-line methois use A.$6,000. B.$5,200. C.$10,000. CIn ye6, the machine hbeen fully preciatefor tpurpose. The taxable income is equto cash inflow, $25,000.Taxes payable in ye6=$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 texpense = Current texpense + ΔL - ΔACurrent texpense =Taxable income×Current trateaccounting base 和tbase 的数字指的是preciable 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，tbase 账面已经是零，所以L算出来是4000，第六年年末的的时候accounting base和tbase都是零了，所以第六年就没有L了，也就是之前累积的L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L，反而是把以前攒下的L回转了，相当于△L就等于-4000，所以income texpense是10,000-4,000=6000第六年的current texpense/taxes payable =25000×40%=10000第六年的Income texpense=10000+(-4000)=6000 会计上6年，税务局折旧按照5年算。这五年按照税务局的规定每年交税，为什么最后说是欠税务局的钱？5年这个就是税务局规定的，公司也按照税务局规定交税，何来最后欠税务局一说呢？