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wzy王 · 2023年05月20日

新旧税率

  1. CFA I
  2. FRA

NO.PZ2019120301000260

问题如下：

Question A company has a building with a net carrying amount of $100,000 and a tax base of $120,000. The tax rate was 20% when the asset was purchased, but it is scheduled to be reduced to 17% this year. Which of the following will the company most likely report related to this building?

选项：

A.Deferred tax asset: $4,000 B.Deferred tax asset: $3,400 C.Deferred tax liability: $600

解释：

Solution

B is correct. The deferred tax asset is based on the temporary difference arising from the difference in the carrying value for taxes vs. the financial statements = (120,000 – 100,000) × 17% = 3,400. The rate that should be used is the rate expected when the reversal will occur, which is now the lower rate of 17%.

A is incorrect because the old tax rate is used: (120,000 – 100,000) × 20% = 4,000.

C is incorrect. It incorrectly nets the tax rates: (100,000 – 120,000) × (20% – 17%) = –600.

请问当时购买之后，税务是立即产生的，即4000立即支付。那么将来改变税率和已经产生的税费还有关系吗？

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1 个答案

lynn_品职助教 · 2023年05月21日

嗨，从没放弃的小努力你好：


请问当时购买之后，税务是立即产生的，即4000立即支付。那么将来改变税率和已经产生的税费还有关系吗？


有关系，主要是因为有DTA、DTL，税务的暂时性差异事项可以形成DTA，但DTA是否能实现取决于公司未来是否会产生足够的收益来实现DTA，


所以DTA和未来税率是有用的。



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