企業(yè)會(huì)計(jì)準(zhǔn)則 所得稅

AccountingStandardsforEnterprisesNo.18-IncomeTaxes

CaiKuai[2006]No.3

ChapterIGeneralProvisions

Article1Withaviewtoregulatingtherecognitionandmeasurementofenterpriseincometaxesandthepresentationofrelevantinformation,thepresentStandardsareformulatedaccordingtotheAccountingStandardsforEnterprises-BasicStandards.

Article2The"incometaxes"asmentionedinthepresentStandardsshallincludealltypesofdomesticandoverseataxamountsbasedontheamountsoftaxableincomeofenterprises.

Article3ThepresentStandardsshallnotcovertherecognitionandmeasurementofgovernmentsubsidies.ButthetemporarydifferenceofincometaxarisingfromgovernmentsubsidiesshallberecognizedandmeasuredaccordingtothepresentStandard.

ChapterIITaxBase

Article4Whereanenterpriseobtainsassetsorliabilities,itshalldetermineitstaxbase.

Wherethereisdifferencebetweenthecarryingamountoftheassetsorliabilitiesanditstaxbase,thedeferredincometaxassetsorthedeferredincometaxliabilitiesshallbedeterminedaccordingtothepresentStandards.

Article5The"taxbaseofanasset"shallrefertotheamountwhichmaybedeductedfromthetaxablebenefitswhentheamountoftaxableincomeiscalculatedaccordingtothetaxlawprovisionsduringthecourseoftheenterprise'recoveringthecarryingamountoftheasset.

Article6The"taxbaseofanliability"shallrefertothecarryingamountofaliabilityminustheamountthatcanbedeductedaccordingtothetaxlawwhentheamountoftaxableincomeiscalculatedinthefutureperiod.ChapterIIITemporaryDifferenceArticle7The"temporarydifference"shallrefertothedifferencebetweenthecarryingamountofanassetorliabilityanditstaxbase.Asforanitemthathasnotbeenrecognizedasanassetorliability,ifitstaxbasecanbedeterminedinlightofthetaxlaw,thedifferencebetweenthetaxbaseanditscarryingamountshallalsobeatemporarydifference.Pursuanttotheeffectoftemporarydifferencesontaxableamountsduringfutureperiods,theycanbeclassifiedintotaxabletemporarydifferencesanddeductibletemporarydifferences.Article8Theterm"taxabletemporarydifference"shallrefertotemporarydifferencesthatwillresultintaxableamountsinthefuturewhenthecarryingamountoftheassetisrecoveredortheliabilityissettled.Article9Theterm"deductibletemporarydifference"shallrefertotemporarydifferencesthatwillresultinamountsthataredeductibleinthefuturewhenthecarryingamountoftheassetisrecoveredortheliabilityissettled.ChapterIVRecognitionArticle10Anenterpriseshallrecognizetheaccruedincometaxofthecurrentperiodandpriorperiodsasaliability,andshallrecognizethepartoftheincometaxalreadypaidminusthepayableamountasanasset.Wherethereisanytaxabletemporarydifferenceordeductibletemporarydifference,itshallberecognizedasadeferredincometaxliabilityordeferredincometaxassetaccordingtothepresentStandards.Article11Exceptforthedeferredincometaxliabilitiesarisingfromthefollowingtransactions,anenterpriseshallrecognizethedeferredincometaxliabilitiesarisingfromalltaxabletemporarydifferences:(1)theinitialrecognitionofbusinessreputation;(2)theinitialrecognitionofassetsorliabilitiesarisingfromthefollowingtransactionswhicharesimultaneouslyfeaturedbythefollowing:(a)Thetransactionisnotbusinesscombination;(b)Atthetimeoftransaction,theaccountingprofitswillnotbeaffected,norwillthetaxableamount(orthedeductibleloss)beaffected.Thedeferredincometaxliabilitiesarisingfromthetaxabletemporarydifferencesrelatedtotheinvestmentsofsubsidiarycompanies,associatedenterprisesandcontractualenterprisesshallberecognizedaccordingtoArticle12ofthepresentStandard.Article12Thetaxabletemporarydifferencesrelatedtotheinvestmentsofsubsidiarycompanies,associatedenterprisesandjointenterprisesshallrecognizecorrespondingdeferredincometaxliabilities.However,thosethatcansimultaneouslymeetthefollowingconditionsshallbeexcluded:(1)Theinvestingenterprisecancontrolthetimeofthereverseoftemporarydifferences;(2)Thetemporarydifferencesareunlikelytobereversedintheexceptedfuture.

Article13Anenterpriseshallrecognizethedeferredincometaxliabilitiesarisingfromadeductibletemporarydifferencetotheextentoftheamountofthetaxableincomewhichitismostlikelytoobtainandwhichcanbedeductedfromthedeductibletemporarydifference.However,thedeferredincometaxassets,whicharearisingfromtheinitialrecognitionofassetsorliabilitiesduringatransactionwhichissimultaneouslyfeaturedbythefollowing,shallnotberecognized:Thistransactionisnotbusinesscombination;and

(2)Atthetimeoftransaction,theaccountingprofitswillnotbeaffected,norwillthetaxableamount(orthedeductibleloss)beaffected.

Onthebalancesheetdate,wherethereisanyexactevidenceshowingthatitislikelytoacquiresufficientamountoftaxableincometaxinafutureperiodtooffsetagainstthedeductibletemporarydifference,thedeferredincometaxassetsunrecognizedinpriorperiodsshallberecognized.

Article14Wherethedeductibletemporarydifferencerelatedtotheinvestmentsofthesubsidiarycompanies,associatedenterprisesandjointenterprisescanmeetthefollowingrequirementssimultaneously,theenterpriseshallrecognizethecorrespondingdeferredincometaxassets:

(1)Thetemporarydifferencesarelikelytobereversedintheexpectedfuture;and

(2)Itislikelytoacquireanyamountoftaxableincometaxthatmaybeusedformakingupthedeductibletemporarydifferences.

Article15Asforanydeductiblelossortaxdeductionthatcanbecarriedforwardtothenextyear,thecorrespondingdeferredincometaxassetsshallbedeterminedtotheextentthattheamountoffuturetaxableincometobeoffsetbythedeductiblelossortaxdeductiontobelikelyobtained.

ChapterVMeasurementArticle16Onthebalancesheetday,thecurrentincometaxliabilities(orassets)incurredinthecurrentperiodorpriorperiodsshallbemeasuredinlightoftheexpectedpayable(refundable)amountofincometaxesaccordingtothetaxlaw.

Article17Onthebalancesheetday,thedeferredincometaxassetsanddeferredincometaxliabilitiesshallbemeasuredatthetaxrateapplicabletotheperiodduringwhichtheassetsareexpectedtoberecoveredortheliabilitiesareexpectedtobesettled.Incasetheapplicabletaxratechanges,thedeferredincometaxassetsanddeferredincometaxliabilitieswhichhavebeenrecognizedshallbere-measured,excludingthedeferredincometaxassetsanddeferredincometaxliabilitiesarisingfromanytransactionoreventdirectlyrecognizedastheowners'rightsandinterests,andtheamountaffectedbythemshallberecordedintotheincometaxexpensesofthecurrentperiodduringwhichthechangeoccurs.Article18Themeasurementofdeferredincometaxassetsanddeferredincometaxliabilitiesshallreflecttheeffectoftheexpectedassetrecoveryorliabilitysettlementmethodonthebalancesheetdayontheincometaxes,i.e.thetaxrateandtaxbase,whichisadoptedatthetimeofmeasurementofthedeferredincometaxassetsanddeferredincometaxliabilitiesandshallbeidenticalwiththoseofexpectedassetrecoveryorliabilitysettlementmethod.Article19Anenterpriseshallnotdiscountanydeferredincometaxassetordeferredincometaxliability.Article20Thecarryingamountofdeferredincometaxassetsshallbereexaminedonbalancesheetday.Ifitisunlikelytoobtainsufficienttaxableincometaxestooffsetthebenefitofthedeferredincometaxassets,thecarryingamountofthedeferredincometaxassetsshallbewrittendown.Whenitisprobabletoobtainsufficienttaxableincometaxes,suchwrite-downamountshallbesubsequentlyreversed.Article21Theincometaxesofthecurrentperiodanddeferredincometaxofanenterpriseshallbetreatedasincometaxexpensesorincomes,andshallberecordedintothecurrentprofitsandlosses,excludingtheincometaxesincurredunderthefollowingcircumstances:thebusinesscombination;(2)thetransactionsoreventsdirectlyrecognizedastheowner'srightsandinterests.

Article22Theincometaxesofthecurrentperiodanddeferredincometaxrelatedtothetransactionsoreventsdirectlyrecordedintheowner'srightsandinterestsshallberecordedintotheowner'srightsandinterests.

ChapterVIPresentationArticle23Thedeferredincometaxassetsanddeferredincometaxliabilitiesshallberespectivelypresentedasthenon-currentassetsandnon-currentliabilitiesinthebalancesheet.

Article24Theincometaxexpensesshallbepresentedseparatelyintheprofitstatement.Article25Anenterpriseshall,initsnotes,disclosethefollowinginformationrelatedtotheincometaxes:themainconstituentpartsoftheincometaxexpenses(incomes);

(2)astatementoftherelationshipbetweentheincometaxexpenses(incomes)andtheaccountingprofits;

(3)theamountsofdeductibletemporarydifferenceordeductiblelossofunrecognizeddeferredincometaxassets(ifthereisadatedue,itshalldisclosethedatedue);

(4)everycategoryoftemporarydifferenceanddeductibleloss,theamountofthedeferredincometaxassetsordeferredincometaxliabilitieswhicharerecognizedduringthepresentationperiod,andthebasisfortherecognitionofthedeferredincometaxassets;and

(5)asforanydeferredincometaxliabilitieswhichhavenotbeenrecognized,theamountsoftemporarydifferencesrelatedtotheinvestmentsofthesubsidiarycompanies,associatedenterprisesandjointenterprise.企業(yè)會(huì)計(jì)準(zhǔn)則第18號(hào)--所得稅財(cái)會(huì)[2006]第3號(hào)總則為了規(guī)范企業(yè)所得稅的確認(rèn)、計(jì)量和相關(guān)信息的列報(bào)，根據(jù)《企業(yè)會(huì)計(jì)準(zhǔn)則--基本準(zhǔn)則》，制定本準(zhǔn)則。本準(zhǔn)則所稱所得稅包括企業(yè)以應(yīng)納稅所得額為基礎(chǔ)的各種境內(nèi)和境外稅額。本準(zhǔn)則不涉及政府補(bǔ)助的確認(rèn)和計(jì)量，但因政府補(bǔ)助產(chǎn)生暫時(shí)性差異的所得稅影響，應(yīng)當(dāng)按照本準(zhǔn)則進(jìn)行確認(rèn)和計(jì)量。計(jì)稅基礎(chǔ)企業(yè)在取得資產(chǎn)、負(fù)債時(shí)，應(yīng)當(dāng)確定其計(jì)稅基礎(chǔ)。資產(chǎn)、負(fù)債的賬面價(jià)值與其計(jì)稅基礎(chǔ)存在差異的，應(yīng)當(dāng)按照本準(zhǔn)則規(guī)定確認(rèn)所產(chǎn)生的遞延所得稅資產(chǎn)或遞延所得稅負(fù)債。資產(chǎn)的計(jì)稅基礎(chǔ)，是指企業(yè)收回資產(chǎn)賬面價(jià)值過(guò)程中，計(jì)算應(yīng)納稅所得額時(shí)按照稅法規(guī)定可以自應(yīng)稅經(jīng)濟(jì)利益中抵扣的金額。負(fù)債的計(jì)稅基礎(chǔ)，是指負(fù)債的賬面價(jià)值減去未來(lái)期間計(jì)算應(yīng)納稅所得額時(shí)按照稅法規(guī)定可予抵扣的金額。企業(yè)應(yīng)當(dāng)將當(dāng)期和以前期間應(yīng)交未交的所得稅確認(rèn)為負(fù)債，將已支付的所得稅超過(guò)應(yīng)支付的部分確認(rèn)為資產(chǎn)。暫時(shí)性差異第七條暫時(shí)性差異，是指資產(chǎn)或負(fù)債的賬面價(jià)值與其計(jì)稅基礎(chǔ)之間的差額；未作為資產(chǎn)和負(fù)債確認(rèn)的項(xiàng)目，按照稅法規(guī)定可以確定其計(jì)稅基礎(chǔ)的，該計(jì)稅基礎(chǔ)與其賬面價(jià)值之間的差額也屬于暫時(shí)性差異。按照暫時(shí)性差異對(duì)未來(lái)期間應(yīng)稅金額的影響，分為應(yīng)納稅暫時(shí)性差異和可抵扣暫時(shí)性差異。第八條應(yīng)納稅暫時(shí)性差異，是指在確定未來(lái)收回資產(chǎn)或清償負(fù)債期間的應(yīng)納稅所得額時(shí)，將導(dǎo)致產(chǎn)生應(yīng)稅金額的暫時(shí)性差異。第九條可抵扣暫時(shí)性差異，是指在確定未來(lái)收回資產(chǎn)或清償負(fù)債期間的應(yīng)納稅所得額時(shí)，將導(dǎo)致產(chǎn)生可抵扣金額的暫時(shí)性差異。第四章確認(rèn)存在應(yīng)納稅暫時(shí)性差異或可抵扣暫時(shí)性差異的，應(yīng)當(dāng)按照本準(zhǔn)則規(guī)定確認(rèn)遞延所得稅負(fù)債或遞延所得稅資產(chǎn)。第十一條除下列交易中產(chǎn)生的遞延所得稅負(fù)債以外，企業(yè)應(yīng)當(dāng)確認(rèn)所有應(yīng)納稅暫時(shí)性差異產(chǎn)生的遞延所得稅負(fù)債：（一）商譽(yù)的初始確認(rèn)。（二）同時(shí)具有下列特征的交易中產(chǎn)生的資產(chǎn)或負(fù)債的初始確認(rèn)：1．該項(xiàng)交易不是企業(yè)合并；2．交易發(fā)生時(shí)既不影響會(huì)計(jì)利潤(rùn)也不影響應(yīng)納稅所得額（或可抵扣虧損）。與子公司、聯(lián)營(yíng)企業(yè)及合營(yíng)企業(yè)的投資相關(guān)的應(yīng)納稅暫時(shí)性差異產(chǎn)生的遞延所得稅負(fù)債，應(yīng)當(dāng)按照本準(zhǔn)則第十二條的規(guī)定確認(rèn)。企業(yè)對(duì)與子公司、聯(lián)營(yíng)企業(yè)及合營(yíng)企業(yè)投資相關(guān)的應(yīng)納稅暫時(shí)性差異，應(yīng)當(dāng)確認(rèn)相應(yīng)的遞延所得稅負(fù)債。但是，同時(shí)滿足下列條件的除外：投資企業(yè)能夠控制暫時(shí)性差異轉(zhuǎn)回的時(shí)間；該暫時(shí)性差異在可預(yù)見(jiàn)的未來(lái)很可能不會(huì)轉(zhuǎn)回。第十三條企業(yè)應(yīng)當(dāng)以很可能取得用來(lái)抵扣可抵扣暫時(shí)性差異的應(yīng)納稅所得額為限，確認(rèn)由可抵扣暫時(shí)性差異產(chǎn)生的遞延所得稅資產(chǎn)。但是，同時(shí)具有下列特征的交易中因資產(chǎn)或負(fù)債的初始確認(rèn)所產(chǎn)生的遞延所得稅資產(chǎn)不予確認(rèn)：（一）該項(xiàng)交