NO.PZ2016012102000138
问题如下：
Abel Corp. is a newly founded health care company. It produces a negative taxable income during the operation in first year. Assume its tax rate is 35%, and the taxable income is -£23,000. Which of the following items can be found in Abel's balance sheet?
选项：
A.A deferred tax asset of £8,050.
B.A deferred tax asset of £23,000.
C.A deferred tax liability of £8,050.
解释：
A
The negative taxable income is called tax loss carryforwards, which is a typical cause of deferred tax assets. Thus DTA=£23,000*35%=£8,050
考点：累计亏损确认的递延所得税资产
上一年taxable income = - 23k, 发生亏损，确认递延所得税资产。
DTA = 23 k * 35% = 8050
所有negative taxable income 都被看作 tax loss carryforwards？能不能抵扣要看税务局吧？解答中说到“税务局不会如此丧心病狂一盈利就开始收税..等等这些”是税务的约定成俗的还是我们主观臆测的？因为题目中并没有提到
