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黄祯炜Chris · 2020年07月04日

问一道题:NO.PZ2016012102000129

问题如下:

Which of the following statements regarding tax is least likely appropriate?

选项:

A.

Taxable income is the income subject to tax base on the tax return.

B.

Taxes payable is the tax liability on the balance sheet caused by taxable income.

C.

Pretax income can always be calculated by income tax expense dividing tax rate.

解释:

C is correct.

There may be a temporary or permanent difference between pretax income and taxable income. In this case, the equation about pretax income and income tax expense does not work.

讲义哪里写了TAX RATE是税务局使用的名词。。。

1 个答案

纠纠_品职答疑助手 · 2020年07月05日

嗨,努力学习的PZer你好:


tax rate一般是税务局制定的税率,像中国是25%。

tax rate 企业里面也会用,但是企业里面有时候有些收入不交税,有时候有税收优惠,有时候又有些不抵税,所以最后七七八八算下来,income 和 tax 之间不一定是tax/ income 不一定就等于 tax rate了。我们把这个数字叫做effective tax rate.


-------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!


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