所得税构成（Composition of income tax）.docVIP

所得税构成（Composition of income tax） The overall idea of income tax accounting: Step 1: calculate the income tax. Consider tax differences (including all differences: temporary differences and permanent differences), and adjust the accounting profits to taxable income. The payable income tax is calculated on the basis of taxable income. Key words: accounting profit based adjustment. Since accounting profits are adjusted to taxable income, a business must affect accounting profits or affect taxable income as a matter of adjustment. The fair value changes, such as the available for sale financial assets, are included in the capital reserve (which does not affect the accounting profit), nor does it affect the taxable income, so it is not taken as a matter of adjustment. The following adjustment law: 1, all included in the income tax accounting profit, not approved to, such as interest on the national debt; 2, all included in the cost of accounting profit, tax law does not recognize the increase of advertising, such as the 3, those who exceed the standard; tax revenue recognition, accounting is not recognized by the increase of pre payment, such as real the real estate industry; 4, any tax confirmation fees, accounting is not recognized by the reduction, mainly some preferential tax policies. Formula is: the amount of taxable income = total profit + / - not to need to confirm the difference of deferred income tax amount of the deductible temporary differences increase + (- deductible temporary differences decrease) - taxable temporary differences increase (+ taxable temporary differences decrease) The second step: to calculate the income tax expense on the basis of income tax, only temporary differences can be considered. Income tax expense = income tax + deferred income tax expense Deferred income tax expenses = (ending balance of deferred income tax liabilities - initial balance of deferred income tax liabilities) - (ending balance of deferred income tax assets - the init