问题如下图：
选项：
A. 
B. 
C. 
解释：
这里的tax basis指的为什么DTL不是taxable income呀？
NO.PZ2016012102000144 问题如下 Max, a famous novelist in Inc., is writing his latest story whiplans to finishenext year. Severys ago, Inpaihim a $1.5 million aance. Immeately Mpaithe income taxes of the aan35%. Whiof the following is most appropriate? A.The tbasis of the aanthe enof this yeis $0. B.The tbasis of the aanthe enof this yeis $525,000. C.The tbasis of the aanthe enof this yeis $1.5 million. AThe aanhbeen taxe35% when receive The tbasis of the aanafterwar shoul0.考点aance（定金或是预付款，它是一种负债）在不同时点的税基 题目里面Max预收了1.5m，并且立马预缴了，按35%计算的所得税。因此，收到预付款时已按35%征税，当年底需要缴纳的计税基础为0，已经不欠税务局钱了~ 税基可不可以理解为，在X时刻，税务局认为你应该缴纳的税款？
NO.PZ2016012102000144 问题如下 Max, a famous novelist in Inc., is writing his latest story whiplans to finishenext year. Severys ago, Inpaihim a $1.5 million aance. Immeately Mpaithe income taxes of the aan35%. Whiof the following is most appropriate? A.The tbasis of the aanthe enof this yeis $0. B.The tbasis of the aanthe enof this yeis $525,000. C.The tbasis of the aanthe enof this yeis $1.5 million. AThe aanhbeen taxe35% when receive The tbasis of the aanafterwar shoul0.考点aance（定金或是预付款，它是一种负债）在不同时点的税基 题目里面Max预收了1.5m，并且立马预缴了，按35%计算的所得税。因此，收到预付款时已按35%征税，当年底需要缴纳的计税基础为0，已经不欠税务局钱了~ 资产负债表观来看，accouting base因为收入还没有确认，所以是0（或者确认了一部分的话，就是一个小于1.5m的数字），若tbase是0，那就没有A了，甚至要确认L了。那如果用损益表观，提前交税了，应该以后少交税，确认A才对，至少也不会有L吧
NO.PZ2016012102000144 问题如下 Max, a famous novelist in Inc., is writing his latest story whiplans to finishenext year. Severys ago, Inpaihim a $1.5 million aance. Immeately Mpaithe income taxes of the aan35%. Whiof the following is most appropriate? A.The tbasis of the aanthe enof this yeis $0. B.The tbasis of the aanthe enof this yeis $525,000. C.The tbasis of the aanthe enof this yeis $1.5 million. AThe aanhbeen taxe35% when receive The tbasis of the aanafterwar shoul0.考点aance（定金或是预付款，它是一种负债）在不同时点的税基 题目里面Max预收了1.5m，并且立马预缴了，按35%计算的所得税。因此，收到预付款时已按35%征税，当年底需要缴纳的计税基础为0，已经不欠税务局钱了~
NO.PZ2016012102000144 问题如下 Max, a famous novelist in Inc., is writing his latest story whiplans to finishenext year. Severys ago, Inpaihim a $1.5 million aance. Immeately Mpaithe income taxes of the aan35%. Whiof the following is most appropriate? A.The tbasis of the aanthe enof this yeis $0. B.The tbasis of the aanthe enof this yeis $525,000. C.The tbasis of the aanthe enof this yeis $1.5 million. AThe aanhbeen taxe35% when receive The tbasis of the aanafterwar shoul0.考点aance（定金或是预付款，它是一种负债）在不同时点的税基 题目里面Max预收了1.5m，并且立马预缴了，按35%计算的所得税。因此，收到预付款时已按35%征税，当年底需要缴纳的计税基础为0，已经不欠税务局钱了~ The tbasis of A 时点B 是不是就是时点B时，A收入还未交税的部分
NO.PZ2016012102000144 问题如下 Max, a famous novelist in Inc., is writing his latest story whiplans to finishenext year. Severys ago, Inpaihim a $1.5 million aance. Immeately Mpaithe income taxes of the aan35%. Whiof the following is most appropriate? A.The tbasis of the aanthe enof this yeis $0. B.The tbasis of the aanthe enof this yeis $525,000. C.The tbasis of the aanthe enof this yeis $1.5 million. AThe aanhbeen taxe35% when receive The tbasis of the aanafterwar shoul0.考点aance（定金或是预付款，它是一种负债）在不同时点的税基 题目里面Max预收了1.5m，并且立马预缴了，按35%计算的所得税。因此，收到预付款时已按35%征税，当年底需要缴纳的计税基础为0，已经不欠税务局钱了~ 老师我有两个问题1、税基究竟指的是什么，是应税所得吗，还是应交税费？比如这道题，如果问立即缴纳的时候，税基多少，那是1.5M吗？还是1.5M*35%？2、就算他立即先交了，那不应该是会计方法和税务方法的区别吗？在税务方法这里，不就应该是基于税基吗？报表不也是每年才更新年报，为啥年底这么近，不能体现当年发生的事呢？就是0呢？
