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企业会计准则第18号——所得税（accounting standards for enterprises no. eighteenth - income tax）

企业会计准则第18号——所得税（accounting standards for enterprises no. eighteenth - income tax）

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时间：2018-04-26

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1、企业会计准则第18号——所得税（AccountingstandardsforEnterprisesNo.eighteenth-incometax）AccountingstandardsforEnterprisesNo.eighteenth-incometaxChapterIGeneralProvisionsArticle1thesestandardsareformulatedinaccordancewiththeaccountingstandardsforenterprises-basicstandards,inordertoregulatetherecogni

2、tion,measurementandrelatedinformationdisclosureofenterpriseincometax.Theincometaxmentionedinthesesecondprinciplesreferstovariousdomesticandoverseastaxcreditsbasedontaxableincomeofenterprises.Articlethirddoesnotrelatetotheconfirmationandmeasurementofgovernmentsubsidies,buttheeffectofi

3、ncometaxduetotemporarydifferencesarisingfromgovernmentsubsidiesshallbeconfirmedandmeasuredinaccordancewiththesestandards.ThesecondchapteristhetaxbaseFourthenterprisesintheacquisitionofassetsorliabilities,itshalldeterminethebookvalueofitstaxbase,assets,liabilitiesandtaxbasedifferences

4、shallbedeterminedaccordingtothesestandards,thedeferredincometaxassetsanddeferredtaxliabilities.Thetaxbaseoffifthassets,isreferstotheenterprisetorecoverthebookvalueoftheassetsintheprocessofcalculatingthetaxableincomeamountmaybedeductedfromthetaxablebenefitsamountinaccordancewiththepro

5、visionsofthetaxlaw.Thetaxbaseofthesixthliabilitiesreferstothebookvalueoftheliabilitiesminustheamountthatmaybedeductedinaccordancewiththetaxlawwhencalculatingthetaxableincomeamountinthefutureperiod.ThethirdchapteristemporarydifferenceSeventhtemporarydifferencereferstothedifferencebetw

6、eenthebookvalueofassetsorliabilitiesandtheirtaxbase;notrecognizedasanassetorliability,inaccordancewiththeprovisionsofthetaxlawcandetermineitstaxbase,thedifferencebetweenthetaxbaseandthebookvalueofthetemporarydifference.Theeffectsoftemporarydifferencesontaxableamountsforfutureperiodsa

7、redividedintotaxabletemporarydifferencesanddeductibletemporarydifferences.Theeighthtemporarydifferenceintaxablevaluereferstothetemporarydifferenceinthetaxableamountarisingfromthedeterminationofthetaxableincomeduringthefuturerecoveryofassetsorliquidationofliabilities.Ninthtemporarydif

8、ferencesmaym

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