分期收款确认收入会计与税法的差别（the difference between income accounting and tax law in installment confirmation）

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1、分期收款确认收入会计与税法的差别（Thedifferencebetweenincomeaccountingandtaxlawininstallmentconfirmation）SalesincomebyinstallmentsAccountingregulation:Specifictermsofthecontractoragreementsalesofgoodsneedtopostponepayment,suchasinstalmentsales,withthefinancialnatureessence(usuallymorethan3years),shallbe

2、inaccordancewiththepresentvalueoftheconsiderationreceivableunderthecontractoragreementtodeterminethefairvalue.Thedifferencebetweenthepricestipulatedinthecontractoragreementanditsfairvalue,shouldbeintheperiodofthecontractoragreement,theamountofamortizationatamortizedcostofreceivablesandt

3、herealinterestratecalculation,reducingthefinancialcosts.TaxregulationsArticletwenty-thirdoftheimplementingregulationsoftheincometaxlaw,thefollowingproductionandbusinessoperationsofenterprisescanbeconfirmedbyinstallments:(1)inordertosellgoodsbyinstallments,theincomeshallbeconfirmedaccord

4、ingtothedateofpaymentstipulatedinthecontract;[example]1January1,2007,acompanyusestheinstallmenttocompanyBalargecommoditysalescontract,excludingVATsalespriceof9millionyuan,threetimesayearinDecember31stforcharge.Ifthegoodsaresoldintheway,excludingVATsalespriceof8million100thousandyuan.The

5、totalbookvalueofthecommodityis6million.Assumingnovalueaddedtaxisconsidered.Thetaxrateapplicabletoacompanyin2007is33%,andtheapplicabletaxratewillbechangedto25%fromJanuary1,2008.Accounting:2007:January1stLongtermreceivables900Credit:mainbusinessincome810Unrealizedfinancinggains90Atthesame

6、time,thecostofmainbusinessistransferred.Themainbusinesscostis600Credit:inventorygoods600ByDecember31stBankdeposit300Credit:longtermreceivables300Atthesametime,itisnecessarytoamortizetheunrealizedfinancingincome.Undertherealinterestratemethod,theannualamortizationamountis350thousand,300t

7、housandand250thousandyuan,respectivelyBorrow:unrealizedfinancinggains35Credit:financialcost35Thebalanceoflong-termreceivablesis6million,andthebalanceofunrecognizedfinancingproceedsis550thousand.Thevalueoflong-termreceivablesis5million450thousandyuanonthestatementAccounting,inco