毕马威 所得税准则培训

(37页)

'毕马威 所得税准则培训'
企业会计准则第18号—所得税 March 2011 Please keep in mind that this material is prepared for internal use only. It is prepared in accordance with accounting rules and regulations that are in issue at 28 February 2011, and need to be tailored if there are any subsequent changes. 0企业会计准则第18号-所得税◆ 新准则 – 当期所得税 – 递延所得税 – 列报和披露◆ 要点回顾© 2011 KPMG Advisory (China) Limited, a wholly foreign owned enterprise in China and KPMG Huazhen, a Sino-foreign joint venture in China, are member firms of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG 1International"), a Swiss entity. All rights reserved. Printed in China. 当期所得税费用或收益确认的基本原则◆ 所得税费用或收益的确认 – 除下述情况外,计入利润表 – 企业合并 ●调整合并中确认的商誉 – 直接在所有者权益中确认的交易或事项 ●计入所有者权益  CAS 18.21© 2011 KPMG Advisory (China) Limited, a wholly foreign owned enterprise in China and KPMG Huazhen, a Sino-foreign joint venture in China, are member firms of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG 2International"), a Swiss entity. All rights reserved. Printed in China. 当期所得税◆ 按照税收法规计算的,应交纳给税务部门的所得税金额  CAS.IG.p281◆ 当期所得税=应纳税所得额×当期适用税率 在会计利润的基础上,按照适用税收法规的规定进行调 整,计算出当期应纳税所得额 企业向投资者分配现金股利或利润时,代扣代缴的所得 税,作为股利的一部分。 Note: PPD Message dated at 12 March 2008, “Clarification of transitional provisions regarding the new CIT law – Impact on income tax accounting under HK/IFRSs and CAS”对投资者如何根据所得税准则核算股利所得税给出了详 细指引© 2011 KPMG Advisory (China) Limited, a wholly foreign owned enterprise in China and KPMG Huazhen, a Sino-foreign joint venture in China, are member firms of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG 3International"), a Swiss entity. All rights reserved. Printed in China. 企业会计准则第18号-所得税◆ 新准则 – 范围 – 当期所得税 -- 概述 – 递延所得税 -- 暂时性差异 – 列报和披露 -- 计量 -- 确认◆ 新旧准则主要差异◆ 要点回顾© 2011 KPMG Advisory (China) Limited, a wholly foreign owned enterprise in China and KPMG Huazhen, a Sino-foreign joint venture in China, are member firms of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG 4International"), a Swiss entity. All rights reserved. Printed in China. 示例:应付税款法与资产负债表债务法 ◆ 一个机器设备的初始成本: 120 ◆ 使用年限: 3年 (税法规定) vs 6年 (会计规定) ◆ 所得税税率: 40% ◆ 折旧和所得税前的年度利润: 200 如何计算所得税?© 2011 KPMG Advisory (China) Limited, a wholly foreign owned enterprise in China and KPMG Huazhen, a Sino-foreign joint ventur
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毕马威所得税准则培训
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