递延税款的测算模板
| Says: |
| General income tax rate: 33% |
| Applicable income tax rate: 15% |
| Tax incentive: 18% |
| Depreciation adjustment for taxation purpose: Rmb300in yr 1, Rmb200 in yr 2 and Rmb100 in yr 3 |
| Statutory rate |
33% |
33% |
33% |
| Applicable rate |
15% |
15% |
15% |
| Accounting record summary |
Year 1 |
Year 2 |
Year 3 |
| Rmb |
Rmb |
Rmb |
| Income(loss) before tax |
(10,000) |
9,900 |
15,000 |
| Tax adjustment: |
| Add: timing difference on expenses recognition -> Assets |
800 |
600 |
700 |
| Less: Depreciation differences -> Liabilities |
500 |
300 |
100 |
| Adjusted (loss)/profit before tax |
(9,700) |
10,200 |
15,600 |
| Loss offset |
- |
(9,700) |
- |
| Adjusted (loss)/profit |
(9,700) |
500 |
15,600 |
| Income tax at applicable tax rate 15% |
- |
75 |
2,340 |
| Deferred tax (benefit)/expenses |
(1,500) |
1,455 |
(45) |
| Income tax expenses stated in income statement |
(1,500) |
1,530 |
2,295 |
|
