论文部分内容阅读
我国的企业所得税法规定,企业集团不能作为纳税主体,因此企业合并形成的抵消与递延所得所得税资产和递延所得税负债无关。本文从企业会计准则合并财务报表时对递延所得税的账务处理角度出发,分析了企业控股合并中合并报表时对递延所得税的确认、因抵消未实现内部销售损益确认递延所得税的账务处理和企业集团内部往来款交易抵消处理。深入研究了合并报表中有关递延所得税会计规定和实务处理问题。通过本文的研究旨在为相关学者研究合并财务报表中递延所得税问题提供有益借鉴。
China’s Enterprise Income Tax Law stipulates that the enterprise group can not be the main taxpayers, so the offset caused by the business combination has nothing to do with the deferred income tax assets and deferred income tax liabilities. Based on the accounting treatment of deferred income tax in the consolidated financial statements of the Accounting Standards for Business Enterprises, this paper analyzes the recognition of deferred income tax in the consolidated statements in the business holding merger, and accounts for deferred income tax due to the non-realization of the gains and losses on internal sales Processing and business groups within the transaction between the offset transactions. In-depth study of the consolidated statements of deferred income tax accounting and substantive issues. The purpose of this paper is to provide a useful reference for the scholars concerned to study the deferred income tax in the consolidated financial statements.