周周记（二）：财务会计学习（17）

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【周周记（二）：财务会计学习（17）】

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Today, the editor brings you

"Weekly Journal (2): Financial Accounting Study (17)"

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所得税

Income Tax

一、所得税会计的核心目标

I. Core Objectives of Income Tax Accounting

协调会计利润与应纳税所得额的差异

Coordinate differences between accounting profit and taxable income.

会计利润按会计准则计算，应纳税所得额按税法调整后计税。

Accounting profit is calculated based on accounting standards, while taxable income is adjusted according to tax laws.

差异源于收入 / 费用确认时点或口径不同（如研发费用加计扣除、国债利息免税）。

Differences arise from different timing or criteria for recognizing revenue/expenses (e.g., additional deductions for R&D expenses, tax exemption for government bond interest).

确认递延所得税资产 / 负债

Recognize deferred tax assets/liabilities.

因暂时性差异导致未来多缴或少缴所得税的义务或权利。

Obligations or rights arising from temporary differences that lead to overpayment or underpayment of income tax in the future.

二、所得税会计的核心内容

II. Core Content of Income Tax Accounting

1. 永久性差异与暂时性差异

1. Permanent and Temporary Differences

永久性差异：会计与税法口径不同且不可转回的差异。

Permanent differences: Differences that arise from different accounting and tax treatments and cannot be reversed.

例如：国债利息收入（会计计入利润，税法免税）、行政罚款（会计计入费用，税法不可扣除）。

Example: Government bond interest (accounted as profit, tax-exempt), administrative fines (accounted as expenses, non-deductible for tax purposes).

暂时性差异：会计与税法确认时间不同且未来可转回的差异。

Temporary differences: Differences that arise from different timing of recognition in accounting and tax and can be reversed in the future.

例如：固定资产折旧（会计用加速折旧法，税法用直线法）、应收账款坏账准备（会计计提，税法实际发生时扣除）。

Example: Fixed asset depreciation (accelerated method in accounting, straight-line method in tax), bad debt provisions for accounts receivable (provided in accounting, deducted when actually incurred in tax).

2. 暂时性差异的分类

2. Classification of Temporary Differences

应纳税暂时性差异：未来转回时增加应纳税所得额，形成递延所得税负债。

Taxable temporary differences: Differences that will increase taxable income in the future, creating deferred tax liabilities.

例：交易性金融资产公允价值上升（会计确认收益，税法实际处置时征税）。

Example: Fair value increase of trading financial assets (accounted as gains, taxed upon actual disposal).

可抵扣暂时性差异：未来转回时减少应纳税所得额，形成递延所得税资产。

Deductible temporary differences: Differences that will reduce taxable income in the future, creating deferred tax assets.

例：计提产品质量保证费用（会计计入费用，税法实际发生时扣除）。

Example: Provision for product quality assurance expenses (accounted as expenses, deducted when actually incurred in tax).

3. 所得税费用的计算

3. Calculation of Income Tax Expense

公式：所得税费用 = 当期所得税 + 递延所得税

Formula: Income tax expense = Current income tax + Deferred income tax.

当期所得税 = 应纳税所得额 × 适用税率

Current income tax = Taxable income × Applicable tax rate.

例：应纳税所得额 1,000 万元，税率 25% → 当期所得税 250 万元。

Example: Taxable income of 10 million yuan, tax rate of 25% → Current income tax of 2.5 million yuan.

递延所得税 = （递延所得税负债变动额） - （递延所得税资产变动额）

Deferred income tax = (Change in deferred tax liabilities) - (Change in deferred tax assets).

例：新增应纳税暂时性差异 200 万元 → 递延所得税负债增加 50 万元（200×25%）。

Example: New taxable temporary difference of 2 million yuan → Increase in deferred tax liabilities of 0.5 million yuan (2 million × 25%).

三、中国企业所得税实务要点

III. Practical Points of Corporate Income Tax in China

1. 税率与优惠政策

1. Tax Rates and Preferential Policies

基本税率 25%（居民企业），高新技术企业 15%，小型微利企业年应纳税所得额≤300 万元部分实际税负 5%（2023 年政策）。

Basic tax rate of 25% (resident enterprises), 15% for high-tech enterprises, and an actual tax burden of 5% for small and micro enterprises with annual taxable income ≤3 million yuan (policy for 2023).

研发费用加计扣除：制造业企业研发费用按 120% 扣除。

Additional deductions for R&D expenses: Manufacturing enterprises can deduct R&D expenses at 120%.

2. 应纳税所得额的调整

2. Adjustments to Taxable Income

调增项目：超过税法限额的费用（如业务招待费按 60% 扣除，最高不超过收入的 5‰）。

Items to increase taxable income: Expenses exceeding tax law limits (e.g., business entertainment expenses deductible at 60%, not exceeding 5‰ of revenue).

调减项目：免税收入（如国债利息）、加计扣除（如研发费用）。

Items to decrease taxable income: Tax-exempt income (e.g., government bond interest), additional deductions (e.g., R&D expenses).

例：会计利润 1,000 万元，业务招待费超支 50 万元，研发费用加计扣除 300 万元 → 应纳税所得额 = 1,000 + 50 - 300 = 750 万元。

Example: Accounting profit of 10 million yuan, excess business entertainment expenses of 0.5 million yuan, additional deduction for R&D expenses of 3 million yuan → Taxable income = 10 million + 0.5 million - 3 million = 7.5 million yuan.

3. 递延所得税的特殊处理

3. Special Treatment of Deferred Income Tax

亏损弥补：企业亏损可在未来 5 年内税前弥补，形成可抵扣暂时性差异。

Loss carryforward: Business losses can be offset against taxable income within 5 years, creating deductible temporary differences.

例：2025 年亏损 200 万元 → 确认递延所得税资产 50 万元（200×25%）。

Example: Loss of 2 million yuan in 2025 → Recognition of deferred tax asset of 0.5 million yuan (2 million × 25%).

商誉：税法不允许商誉摊销，合并商誉的初始确认不产生递延所得税。

Goodwill: Tax law does not allow amortization of goodwill, and initial recognition of consolidated goodwill does not create deferred income tax.

四、所得税在财务报告中的披露

IV. Disclosure of Income Tax in Financial Reports

1. 利润表

1. Income Statement

所得税费用单独列示，包含当期所得税和递延所得税。

Income tax expense is separately presented, including current and deferred income tax.

例：当期所得税 250 万元，递延所得税收益 50 万元 → 所得税费用 200 万元。

Example: Current income tax of 2.5 million yuan, deferred income tax benefit of 0.5 million yuan → Total income tax expense of 2 million yuan.

2. 资产负债表

2. Balance Sheet

递延所得税资产 / 负债作为非流动资产 / 负债列示。

Deferred tax assets/liabilities are presented as non-current assets/liabilities.

例：递延所得税资产余额 100 万元，递延所得税负债余额 150 万元 → 净额列示为负债 50 万元。

Example: Deferred tax asset balance of 1 million yuan, deferred tax liability balance of 1.5 million yuan → Net presentation as liability of 0.5 million yuan.

3. 附注

3. Notes

所得税费用调节表说明会计利润到应纳税所得额的调整过程。

Reconciliation of income tax expense explains adjustments from accounting profit to taxable income.

例：会计利润 1,000 万元 → 调整后应纳税所得额 750 万元 → 法定税率计算的所得税 250 万元 → 实际所得税费用 200 万元（差异因研发加计扣除）。

Example: Accounting profit of 10 million yuan → Adjusted taxable income of 7.5 million yuan → Income tax calculated at statutory rate of 2.5 million yuan → Actual income tax expense of 2 million yuan (difference due to additional deduction for R&D expenses).

五、案例分析

V. Case Analysis

背景：甲公司 2025 年会计利润 1,000 万元，适用 25% 税率。

Background: Company A has an accounting profit of 10 million yuan in 2025, with a tax rate of 25%.

暂时性差异：固定资产会计折旧 200 万元，税法允许折旧 150 万元 → 应纳税暂时性差异 50 万元。**

Temporary difference: Accounting depreciation of fixed assets is 2 million yuan, tax law allows depreciation of 1.5 million yuan → Taxable temporary difference of 0.5 million yuan.

永久性差异：国债利息收入 50 万元（免税）。

Permanent difference: Government bond interest income of 0.5 million yuan (tax-exempt).

亏损弥补：以前年度亏损 100 万元（可税前弥补）。

Loss carryforward: Previous year's loss of 1 million yuan (can be offset against taxable income).

计算：

Calculation:

应纳税所得额 = 1,000 - 50（国债利息） - 100（亏损弥补） + 50（折旧差异） = 900 万元。

Taxable income = 10 million - 0.5 million (government bond interest) - 1 million (loss carryforward) + 0.5 million (depreciation difference) = 9 million yuan.

当期所得税 = 900 × 25% = 225 万元。

Current income tax = 9 million × 25% = 2.25 million yuan.

递延所得税负债 = 50 × 25% = 12.5 万元。

Deferred tax liability = 0.5 million × 25% = 0.125 million yuan.

所得税费用 = 225 + 12.5 = 237.5 万元。

Income tax expense = 2.25 million + 0.125 million = 2.375 million yuan.

六、中国特色要点

VI. Key Points Specific to China

非居民企业所得税：未在境内设立机构的非居民企业，源泉扣缴 10% 预提所得税。

Withholding income tax for non-resident enterprises without domestic establishments: 10% withholding tax.

税收协定：避免双重征税，如股息、利息的优惠税率（如中国与新加坡协定股息税率 5%）。

Tax treaties: Avoid double taxation, such as preferential rates for dividends and interest (e.g., China-Singapore tax treaty with a 5% dividend tax rate).

汇算清缴：企业需在年度终了后 5 个月内完成所得税汇算清缴，多退少补。

Final settlement: Enterprises must complete income tax final settlement within 5 months after the end of the fiscal year, with refunds for overpayment or additional payments for underpayment.

总结

Summary

所得税会计的核心是协调会计与税法差异，通过确认递延所得税资产 / 负债反映未来税负影响。**

The core of income tax accounting is to coordinate differences between accounting and tax laws, reflecting future tax impacts through recognition of deferred tax assets/liabilities.

例如：固定资产折旧差异可能导致递延所得税负债（加速折旧法下）。

Example: Differences in fixed asset depreciation may lead to deferred tax liabilities (under accelerated depreciation methods).

研发费用加计扣除直接减少应纳税所得额，降低当期税负。

Additional deductions for R&D expenses directly reduce taxable income, lowering current tax burdens.

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