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甲公司某年度按照稅法規(guī)定計(jì)算的應(yīng)交所得稅為1 800萬(wàn)元,適用的所得稅稅率為25%。年末,比較資產(chǎn)、負(fù)債的賬面價(jià)值與其計(jì)稅基礎(chǔ),確定應(yīng)納稅暫時(shí)性差異為3000萬(wàn)元,可抵扣暫時(shí)性差異為2250萬(wàn)元。假定甲公司遞延所得稅資產(chǎn)和遞延所得稅負(fù)債均無期初余額。要求:做出甲公司有關(guān)所得稅的賬務(wù)處理。 老師,這個(gè)稅法下的應(yīng)交所得稅,為什么計(jì)算應(yīng)交稅費(fèi)——應(yīng)交所得稅時(shí)還要乘25%
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確認(rèn)當(dāng)期應(yīng)交所得稅:
借:所得稅費(fèi)用1800
貸:應(yīng)交所得稅1800
確認(rèn)遞延所得稅:
借:遞延所得稅資產(chǎn)562.5
所得稅費(fèi)用187.5
貸:遞延所得稅負(fù)債750
你說的還要乘以25%是啥意思?
2022 05/31 13:12
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2022 05/31 14:10
華聯(lián)股份有限公司適用的所得稅稅率25%,某年度按照稅法規(guī)定計(jì)算的應(yīng)交所得稅為1200萬(wàn)元。期末,通過比較資產(chǎn)、負(fù)債的賬面價(jià)值與計(jì)稅基礎(chǔ),確定應(yīng)納稅暫時(shí)性差異為2000萬(wàn)元,可抵扣暫時(shí)性差異為1500萬(wàn)元。華聯(lián)公司不存在可抵扣虧損和稅款抵減,預(yù)計(jì)在未來期間能夠產(chǎn)生足夠的應(yīng)納所得稅額用以抵扣可抵扣暫時(shí)性差異。
(1)、假定華聯(lián)公司遞延所得稅資產(chǎn)和負(fù)債均無期初余額。
(1) 借:所得稅費(fèi)用425 (倒擠)
遞延所得稅資產(chǎn)375 (1500*25%)
貸:應(yīng)交稅費(fèi)-應(yīng)交企業(yè)所得稅300 (1200*25%)遞延所得稅負(fù)債500(200*25%)
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2022 05/31 14:10
像這題一樣
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2022 05/31 14:11
不好意思,遞延所得稅負(fù)債是2000*25%
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2022 05/31 14:41
已經(jīng)說了所得稅是1200,為啥還要再乘0.25?
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2022 05/31 14:42
搞錯(cuò)了吧,題目說的很清楚了。
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2022 05/31 15:20
我也是這樣想的,但我同學(xué)他們說就是這樣的,所以我才來請(qǐng)教老師的
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2022 05/31 15:21
麻煩老師了
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2022 05/31 15:26
我的想法跟你的是一樣的,題目寫的這么清楚,所得稅1200
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2022 05/31 16:36
謝謝老師了
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2022 05/31 17:23
不客氣哈,祝學(xué)習(xí)進(jìn)步。
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