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GU · 2021年05月10日

还有什么是可以产生永久性差异的吗

NO.PZ2016012102000197

问题如下:

Which of the following event is least likely to cause a permanent difference between taxable income and pre-tax income?

选项:

A.

Different tax rates.

B.

Receiving interest income from federally tax exempt bonds.

C.

Receiving tax credits from the tax authority.

解释:

A is correct.

Tax credits and tax-exempt income will both cause the permanent tax differences.

Different tax rates will only cause different after-tax income.

老师可以帮忙总结一下吗
1 个答案

纠纠_品职答疑助手 · 2021年05月11日

嗨,从没放弃的小努力你好:


主要是两块:

一块是免税的收入,税收返还,财政补贴。

另外一块不可抵扣的费用,比如行政罚金,税收滞纳金等等。


一般题目会提示你这些费用现在不用交税以后也不用补或者现在不能抵扣以后也不能抵扣的都叫永久性差异

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