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银色羽毛 · 2023年09月17日

tax expense 和 income tax payable和DTL的关系转晕了

NO.PZ2019120301000258

问题如下:

Question

The following information is available about a company for its current fiscal year:


The income tax expense reported on the current year’s statement of earnings is closest to:

选项:

A.$72,750.00

B.$69,450.00

C.$64,500.00

解释:

Solution

A is correct. Income tax expense equals income tax payable (the tax rate multiplied by the taxable income) plus the increase in the deferred tax liabilities.

(0.30 × $215,000) + ($90,650 – $82,400) = $64,500 + $8,250 = $72,750

B is incorrect. It is the tax paid plus the increase in deferred taxes: 61,200 + 8,250 = 69,450.

C is incorrect it is just the tax rate × the taxable income: 30 × 215,000 = 64,500.

tax expense应该就是实际付出去的税款吧?然后 income tax payable(taxable income * tax rate)就是税法上应该付的税费,然后DTL增加了说明他今年少付了税费,难道不应该是tax expense(实际付的)=income tax payable(应该付的)-△DTL(少付了的)吗?为什么会是income tax payable+DTL??

1 个答案

lynn_品职助教 · 2023年09月17日

嗨,从没放弃的小努力你好:


tax expense应该就是实际付出去的税款吧?然后 income tax payable(taxable income * tax rate)就是税法上应该付的税费,然后DTL增加了说明他今年少付了税费,难道不应该是tax expense(实际付的)=income tax payable(应该付的)-△DTL(少付了的)吗?为什么会是income tax payable+DTL??


  • Income tax expense = Current tax expense +/ - Deferred tax expense / income = Current tax expense +/ - ΔDTL Or ΔDTA
  • Income tax expense = Current tax expense + ΔDTL - ΔDTA


income tax expense是所得税费用,属于损益类科目,current tax payable是应交税费,是负债类科目。


你可以这么理解,tax payable是我们欠税务局还没有交的,暂时记在资产负债表里,但是总归是要还给税务局的,还了之后就变成了tax expense记成一笔费用了。DTL是欠税务局的钱,DTA是我们的资产,资产是要带来未来收益的,这里的收益就是以后少交税。

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