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· 2021年05月06日

这道题C为什么不对呀?tax rate对于公司和税务局来说不都是一样的么,这个也不是税务局的专有名词。

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.

根据C选项说的,Pretax income是公司的会计科目,income tax expense也是公司的会计科目,二者之间就是差tax rate呀,这里面不涉及税务局的问题

1 个答案

纠纠_品职答疑助手 · 2021年05月08日

嗨,努力学习的PZer你好:


即使这两个都是accounting上用的概念,这个计算公式还是会不成立。

举个例子:

假设没有暂时性差异,只有永久性差异的话,比如我们行政处罚不能抵扣,那么我们会tax expense还是会比pre tax income * tax rate大。

因为税务局在计算你应纳税额的时候把这一块加回去,而且以后也不能抵扣,所以不会行程递延所得税资产或负债,应交税金等于你会计上的income expense。


所以同学不能用是不是会计科目去判断这个等式是不是成立。

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

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