NO.PZ2023081403000099
问题如下：
Q. James Company has received USD500,000 of tax credits from the recent installation of solar panels that will directly reduce their taxes. Which of the following best describes these tax credits?选项：
A.Permanent difference
B.Taxable temporary difference
C.Deductible temporary difference
解释：
A is correct. Permanent differences are differences between tax laws and accounting standards that will not be reversed at some future date. Because they will not be reversed at a future date, these differences do not give rise to deferred tax. These items include tax credits for expenditures that directly reduce taxes, such as tax credits related to the purchase of solar power. B is incorrect because taxable temporary differences result in the recognition of deferred tax liabilities. C is incorrect because deductible temporary differences result in a deferred tax asset.
不是说永久的deference不能免税么... 他都收到tax credit了 怎么最后还选了永久deference啊？
