基础课程第20章：所得税会计考情分析与知识点梳理.pdfVIP

Chapter20IncomeTax

考情分析

Thecontentofthischapter’stextbookhasnotundergonesubstantialchangesin2016.Thecontentofthischaptermaynotonlybe

objectivequestionsintheexam,butalsomaybecombinedwiththecontentofotherchapterstoformcomprehensivequestions.The

maintestpointsoftheobjectivequestionsarethedeterminationoftemporarydifferences,therecognitionofdeferredincometax

expenses,thecalculationofincometaxexpenses,incometaxpayableanddeferredincometax.Thesubjectivequestionsaremainlya

bouttheaccountingofspecificeconomicbusinessandincometax,calculatingtheincometaxpayable,deferredincometaxandincome

taxexpenses.Therefore,thecontentofthischapterisveryimportant.In2013and2015,comprehensivequestionsappearedinthis

chapter.

Knowledgepoint1:Incometaxaccountingprocedures(★★)

[Examquestionsfrompreviousyearsinvolvingthisknowledgepoint]

Examinationquestionsovertheyearsofteninvolvethisknowledgepoint,mainlyobjectivequestions,whicharethebasisforeachknowledgepointinthefuture.

Whenthebalancesheetdebtmethodisusedtocalculateincometax,theenterpriseshouldgenerallycalculateincometax

oneachbalancesheetdate.Theaccountingprocessisasfollows:

(1)Determineitemscausingtemporary

differences

（二）确定资产或负债的账面价值及计税基础

（三）计算暂时性差异的期末余额

1.应纳税暂时性差异的期末余额

2.可抵扣暂时性差异的期末余额

（四）计算“递延所得税负债”、“递延所得税资产”科目的期末余额

1.“递延所得税负债”科目的期末余额＝应纳税暂时性差异的期末余额×未来转回时的所得税

税率

2.“递延所得税资产”科目的期末余额＝可抵扣暂时性差异的期末余额×未来转回时的所得税

税率

（五）计算“递延所得税负债”、“递延所得税资产”科目的发生额

1.“递延所得税负债”科目发生额＝期末余额－期初余额

2.“递延所得税资产”科目发生额＝期末余额－期初余额

（六）所得税费用＝当期所得税费用＋递延所得税费用（或－递延所得益）

知识点二：资产、负债计税基础（★★★）

【考题涉及本知识点情况】

本知识点既可以出现客观题，也可以出现综合题。考点是计算资产或负债的