Reading27. Income Taxes

27.1 相关术语介绍

27.1.1 税法相关的术语（Tax reporting terms）

一、应纳税所得额（Taxable Income）

Amount of income subject to taxes

二、当期应纳税额（Current Tax Payable）

Actual tax liability for the current period

三、实缴企业所得税（Income Tax Paid）

公司实际支付的企业所得税金额，是现金的实际流出。原则上，企业每一期实缴企业所得税金额（income tax paid）等于当期应纳税额（current tax payable）。

四、税损结转（Tax Loss Carryforward）

一般来讲，税法允许公司应纳税所得额为负数，即发生亏损之后抵扣下一年度的应纳税所得额，下一年度的所得不足时，可以逐年延续。但抵扣通常有一个有效期限，超过有限期限未抵扣完则剩余部分作废。

五、计税基础（Tax Base）

Net amount of an asset or liability used for tax reporting purposes.

• Taxes bases of assets
  • An asset’s tax base is the amount that will be deducted (expensed) on the tax return in the future as the economic benefits of the asset are realized.
• Taxes base of liabilities
  • Liability’s tax base is the carrying value of the liability minus any amounts that will be deductible on the tax return in the future.
  • Tax base of liabilities<Carrying value of liabilities, a deferred tax asset.
  • Tax base of liabilities>Carrying value of liabilities, A deferred tax liability.
  • When the parent company recognizes earnings from the investment before dividends are received, and the parent company can control the timing of the future reversal and it is probable the temporary difference will not reverse, no DTL is reported.

27.1.2 会计相关的术语（Accounting reporting terms）

一、会计利润（Accounting Profit）

Pre tax income, earnings before tax

二、企业所得税费用（Income Tax Expense）

Expense recognized in the income statement that use earnings before tax multiplie tax rate

三、递延所得税资产（Deferred Tax Assets，DTA）

递延所得税资产是在资产负债表中资产类别下列示的科目。由于暂时性差异（temporary differences），导致按照税法规定计算出的当期应缴税额大于按照会计准则计算出的企业所得税费用，导致企业未来少缴税，产生递延所得税资产。

四、递延所得税负债（Deferred Tax Liabilities，DTL）

递延所得税负债是在资产负债表中负债类别下列示的科目，由于暂时性差异，导致按照税法规定计算出的当期应纳税额小于按照会计准则计算出的企业所得税费用，导致企业未来多缴税，即未来的现金流出，产生递延所得税负债。

五、减值准备（Valuation Allowance）

减值准备是递延所得税资产的备抵科目，减值准备的金额上升使