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Tax And Accounting Treatment Of Advertising Expenses &Nbsp; (2)

2010/6/5 14:11:00 59

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Assets

Income tax 400000

Deferred income tax assets - deductible deferred income tax 80000

Loan: tax payable - income tax payable 480000

By the end of 2004,

pre-tax

The accounting profit is -500000 yuan, and the difference in the time difference of tax payable between the enterprises in the current period is 40000 yuan (100000 x 40%).

No accounting entries are required at the end of this year, but should be "deferred".

Income tax

Assets - non tax loss "account book 40000 yuan.

At the end of 2005, the impact of time difference on taxable time was calculated at -30000 yuan (-100000 * 30%).

Income tax 600000

Loan: tax payable 570000

Deferred income tax assets - deductible deferred income tax 30000

Secondly, accounting for the adjustment of tax rate changes:

(1) in 2005, the adjustment of tax time difference in 2003 was 20000 yuan (200000 x 40%-200000 * 30%).

Income tax 20000

Loan: deferred income tax assets - deductible deferred income tax 20000

At the end of the term, the balance of deferred income tax assets deductible deferred income tax is 60000 yuan.

(2) 2005 to 2004.

Taxable

The adjustment of time difference was 10000 yuan (40000-30000). As a result of this adjustment, the balance of "deferred income tax assets - unused tax losses" was adjusted to 30000 yuan.

Suppose that the time difference in the 2004 year of the current sale is 30000 yuan. Since the time difference of 2004 does not substantially affect the tax payment, it is only an auxiliary record of the "deferred income tax assets - not using tax loss" subjects.

Therefore, the "deferred income tax assets - unused tax loss" subjects were sold for 30000 yuan in the current period, with a final balance of 0..

The accounts for 2005 are as follows:

Income tax 600000

Loan: tax payable - income tax payable 600000

At the end of 2006, the impact of discrepancy on tax time was -60000 yuan (-200000 x 30%), and deferred income tax assets were sold for 60000 yuan, accounting for:

Income tax 600000

Loan: tax payable - income tax payable 540000

Deferred income tax assets - deductible deferred income tax 60000