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由于合并报表中的调整业务和抵销业务会导致资产、负债的账面价值与其计税基础不同,因此在合并报表中应考虑递延所得税的影响。本文探讨合并报表中对子公司资产负债的调整及母子公司(或子公司与子公司)税率不同两种特殊情况递延所得税的确认与计量问题。本文认为,特殊性税务处理和一般性税务处理不会改变子公司资产、负债的计税基础;母子公司(或子公司与子公司)税率不一致应按资产原持有方(销售方)的企业法人的适用的所得税税率确定。
Since the adjusted business and offsetting business in the consolidated financial statements will cause the book value of assets and liabilities to be different from the tax base, the impact of deferred income tax should be considered in the consolidated financial statements. This article explores the recognition and measurement of deferred income tax in the two special cases of the adjustment of assets and liabilities of the subsidiaries and the tax rates of the subsidiaries (or subsidiaries and subsidiaries) in the consolidated statements. This paper argues that the special tax treatment and general tax treatment will not change the tax base of the subsidiary’s assets and liabilities; the tax rate of the parent company (or the subsidiary and the subsidiary) is inconsistent, and should be the original owner of the assets (the seller) The applicable corporate income tax rate is determined.