【正文】 和費(fèi)用為基礎(chǔ)，確認(rèn)由于會(huì)計(jì)處理規(guī)定與稅法規(guī)定存在的時(shí)間性差異的所得稅影響，不能處理非時(shí)間性差異的暫時(shí)性差異。新所得稅會(huì)計(jì)準(zhǔn)則規(guī)定，所得稅會(huì)計(jì)方法只能采用資產(chǎn)負(fù)債表債務(wù)法，這限制了所得稅會(huì)計(jì)處理的選擇，將會(huì)改變企業(yè)的所得稅費(fèi)用，并導(dǎo)致凈利潤(rùn)的改變，遏制了企業(yè)利潤(rùn)操縱空間。實(shí)施新企業(yè)所得稅會(huì)計(jì)準(zhǔn)則可以使利潤(rùn)表中列示的所得稅費(fèi)用與當(dāng)期會(huì)計(jì)利潤(rùn)相配比，減少由于稅法規(guī)定與會(huì)計(jì)準(zhǔn)則不一致產(chǎn)生的稅后利潤(rùn)的波動(dòng)[11]。這樣高科技、證券等人力資本支出較大的上市公司,將因此獲得更多稅后收益。剛剛公布的實(shí)施條例還規(guī)定,廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出不超過(guò)當(dāng)年銷(xiāo)售(營(yíng)業(yè))收入15%的部分,準(zhǔn)予扣除。對(duì)于廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)成本占比較大的醫(yī)藥、房地產(chǎn)、食品飲料、輕工制造和汽車(chē)等上市公司將帶來(lái)更多積極影響。此次實(shí)施條例則明確,“符合條件”是指居民企業(yè)直接投資于其他居民企業(yè)取得的投資收益,不包括連續(xù)持有居民企業(yè)公開(kāi)發(fā)行并上市流通的股票不足12個(gè)月取得的投資收益。新稅法通過(guò)影響上市公司的每股收益、分紅派息等,進(jìn)而影響居民投資股票、基金等財(cái)產(chǎn)性收入的增減。第5章 新舊所得稅處理方法案例分析以下將通過(guò)一例分別介紹應(yīng)付稅款法及資產(chǎn)負(fù)債表債務(wù)法在實(shí)務(wù)中的應(yīng)用[14]。按稅法規(guī)定可按年數(shù)總和法計(jì)提折舊，折舊年限5 年；會(huì)計(jì)上采用直線法計(jì)提折舊，折舊年限8 年。該企業(yè)2006 年2013 年分別按照稅法與會(huì)計(jì)規(guī)定計(jì)算的折舊如下： 2006年—2013年稅收折舊和會(huì)計(jì)折舊項(xiàng)目年份20062007200820092010201120122013稅收折舊19267154131156077073853000會(huì)計(jì)折舊72257225722572257225722572257225 應(yīng)付稅款法應(yīng)付稅款法是將本期稅前會(huì)計(jì)利潤(rùn)與應(yīng)稅所得之間產(chǎn)生的差異均在當(dāng)期確認(rèn)所得稅費(fèi)用。在計(jì)算交納所得稅時(shí)均按稅法規(guī)定對(duì)稅前會(huì)計(jì)利潤(rùn)進(jìn)行調(diào)整，調(diào)整為應(yīng)稅所得，進(jìn)而按應(yīng)稅所得計(jì)算出本期應(yīng)交所得稅。資產(chǎn)負(fù)債表債務(wù)法下，首先確定本期遞延所得稅資產(chǎn)、遞延所得稅負(fù)債和應(yīng)交所得稅的發(fā)生額，然后確定本期所得稅費(fèi)用的發(fā)生額。資產(chǎn)負(fù)債表債務(wù)法下，企業(yè)應(yīng)交所得稅，： 資產(chǎn)負(fù)債表債務(wù)法項(xiàng)目年份20062007200820092010201120122013賬面金額5077543550363252910021875146507425200計(jì)稅基礎(chǔ)3873323320117604053200200200200暫時(shí)差異12042202302456525047216751445072250稅率33%33%25%25%25%25%25%25%遞延稅負(fù)債余額39746676614162625419361318070發(fā)生額39742702535121843180618061807應(yīng)繳稅費(fèi)26263898391648805843680668066806所得稅費(fèi)66006600338150005000500050004999 兩種所得稅會(huì)計(jì)處理方法的結(jié)果差異為了更好的將資產(chǎn)負(fù)債表債務(wù)法與應(yīng)付稅款法分別進(jìn)行比較分析，現(xiàn)將這兩種所得稅會(huì)計(jì)計(jì)算方法所得出的遞延稅款與所得稅費(fèi)用的結(jié)果進(jìn)行匯總。 兩種所得稅會(huì)計(jì)處理方法的比較表 ，資產(chǎn)負(fù)債表債務(wù)法同應(yīng)付稅款法兩者得出的結(jié)果相差是巨大的。由于稅法與會(huì)計(jì)規(guī)定的不同而產(chǎn)生的應(yīng)納稅暫時(shí)性差異使得遞延所得稅負(fù)債增加，遞延所得稅負(fù)債的增加帶來(lái)了本期所得稅費(fèi)用增加，本期所得稅費(fèi)用的增加會(huì)導(dǎo)致企業(yè)的本期凈利潤(rùn)減少；同樣，當(dāng)產(chǎn)生可抵扣暫時(shí)性差異時(shí)，將使企業(yè)的本期遞延所得稅資產(chǎn)增加，本期所得稅費(fèi)用減少，從而使企業(yè)的本期凈利潤(rùn)增加。這對(duì)財(cái)務(wù)報(bào)表使用者而言，意義非常重大。只有深刻的理解新舊所得稅會(huì)計(jì)準(zhǔn)則的變化，企業(yè)的利益相關(guān)者才能更好的對(duì)企業(yè)的業(yè)績(jī)做出合理的評(píng)價(jià)，從而進(jìn)行理性的決策[15]。需注意四點(diǎn)：一是可抵扣差異是在未來(lái)期間作稅前抵扣，所以不能超過(guò)未來(lái)期間的應(yīng)納稅所得額；二是未來(lái)期間應(yīng)納稅所得額包括未來(lái)期間生產(chǎn)經(jīng)營(yíng)應(yīng)稅所得和應(yīng)納稅差異在未來(lái)期間轉(zhuǎn)回相應(yīng)增加的應(yīng)稅所得，三是取得未來(lái)期間應(yīng)納稅所得額的可能性即大于等于50％；四是要有相關(guān)證據(jù)。如果在暫時(shí)差異的轉(zhuǎn)銷(xiāo)期內(nèi)，企業(yè)沒(méi)有足夠的應(yīng)稅所得可供抵扣，則意味著不能轉(zhuǎn)銷(xiāo)這項(xiàng)所得稅資產(chǎn)[16]。如果以后已確認(rèn)損失的遞延所得稅資產(chǎn)的賬面價(jià)值得以恢復(fù)，應(yīng)在原先已確認(rèn)損失金額的范圍內(nèi)予以轉(zhuǎn)回，這樣能夠大大降低由于會(huì)計(jì)人員的職業(yè)判斷過(guò)于樂(lè)觀而使所得稅會(huì)計(jì)信息給報(bào)表使用者帶來(lái)的負(fù)面影響。使用該方法，要求企業(yè)能夠?qū)?年內(nèi)可抵扣暫時(shí)性差異是否能在以后經(jīng)營(yíng)期內(nèi)的應(yīng)稅利潤(rùn)充分轉(zhuǎn)回做出判斷，如果不能，企業(yè)不能確認(rèn)。根據(jù)新所得稅會(huì)計(jì)準(zhǔn)則中可抵扣和應(yīng)納稅的概念，新稅法中的具體規(guī)定可能造成的可抵扣暫時(shí)性差異大于應(yīng)納稅暫時(shí)性差異，從而導(dǎo)致原來(lái)使用應(yīng)付稅款法的企業(yè)在其他因素不變的情況下，由于實(shí)施新所得稅會(huì)計(jì)準(zhǔn)則而導(dǎo)致當(dāng)年的資產(chǎn)負(fù)債率減小，凈利潤(rùn)增大，凈資產(chǎn)收益率增大，每股凈收益增大；原來(lái)使用遞延法的企業(yè)在實(shí)施新所得稅會(huì)計(jì)準(zhǔn)則的當(dāng)年，資產(chǎn)負(fù)債率增大，凈利潤(rùn)減小，凈資產(chǎn)收益率減小，每股凈收益減??；原來(lái)使用利潤(rùn)表債務(wù)法的企業(yè)在新準(zhǔn)則實(shí)施當(dāng)年沒(méi)有出現(xiàn)虧損的情況下，新所得稅會(huì)計(jì)準(zhǔn)則的實(shí)施不會(huì)帶來(lái)其財(cái)務(wù)上的變化，如果當(dāng)年出現(xiàn)虧損，在其他情況不變的情況下，新所得稅會(huì)計(jì)準(zhǔn)則的實(shí)施會(huì)使企業(yè)的資產(chǎn)負(fù)債率減小，凈利潤(rùn)增大，凈資產(chǎn)收益率增大，每股凈收益增大。新會(huì)計(jì)準(zhǔn)則的實(shí)施將使我國(guó)企業(yè)的會(huì)計(jì)信息披露質(zhì)量有一個(gè)較大提高，而且，在新所得稅準(zhǔn)則的市場(chǎng)環(huán)境下，上市公司的公司體制和財(cái)務(wù)運(yùn)行準(zhǔn)則會(huì)得到不斷完善和發(fā)展，從而有利于進(jìn)一步推進(jìn)我國(guó)的市場(chǎng)經(jīng)濟(jì)體制的完善和國(guó)民經(jīng)濟(jì)的繁榮發(fā)展，同時(shí)，相關(guān)會(huì)計(jì)信息質(zhì)量的提高將更加有利于投資者和公司決策者。從論文的初步構(gòu)思，到論文題目、提綱的確定、到最終論文的修改、完成、其中每個(gè)環(huán)節(jié)都融入了閆老師的心血。還有，在生活上，閆老師考慮到我論文期間回家銀行面試的問(wèn)題，同意了我請(qǐng)假的要求。同時(shí)，在寫(xiě)論文期間，我還得到了很多同學(xué)的無(wú)私幫助，他們無(wú)私的提供給我很多資料并且?guī)椭彝瓿蛇@篇論文。13外文資料翻譯—中文譯文THE LAW OF THE PEOPLE’S REPUBLIC OF CHINA ON ENTERPRISE INCOME TAX (Adopted at the 5th Session of the 10th National People’s Congress on 16 March 2007, promulgated by Order No. 63 of the President of the People’s Republic of China and effective as of 1 January 2008) Chapter One: General Provisions Article 1: Taxpayers of enterprise ine tax shall be enterprises and other organizations that obtain ine within the People’s Republic of China (hereinafter referred to as “Enterprises”) and shall pay enterprise ine tax in accordance with the provisions of this Law. This Law shall not apply to wholly individuallyowned enterprises and partnership enterprises. Article 2: Enterprises are divided into resident enterprises and nonresident enterprises. For the purposes of this Law, the term “resident enterprises” shall refer to Enterprises that are set up in China in accordance with the law, or that are set up in accordance with the law of the foreign country (region) whose actual administration institution is in China. For the purposes of this Law, the term “nonresident enterprises” shall refer to Enterprises that are set up in accordance with the law of the foreign country (region) whose actual administration institution is outside China, but they have set up institutions or establishments in China or they have ine originating from China without setting up institutions or establishments in China. Article 3: Resident enterprises shall pay enterprise ine tax originating both within and outside China. Nonresident enterprises that have set up institutions or premises in China shall pay enterprise ine tax in relation to the ine originating from China obtained by their institutions or establishments, and the ine incurred outside China but there is an actual relationship with the institutions or establishments set up by such enterprises. Where nonresident enterprises that have not set up institutions or establishments in China, or where institutions or establishments are set up but there is no actual relationship with the ine obtained by the institutions or establishments set up by such enterprises, they shall pay enterprise ine tax in relation to the ine originating from China. Article 4: The rate of enterprise ine tax shall be 25%. Nonresident enterprises that have obtained ine in accordance with the provisions of Paragraph Three of Article 3 hereof, the applicable tax rate shall be 20%.Chapter Two: Taxable Ine Article 5: The balance derived from the total ine in each taxable year of Enterprises, after deduction of the nontaxable ine, tax exempted ine, other deductions and the making up of losses of previous years shall be the taxable ine. Article 6: Ine obtained by Enterprises from various sources in monetary and nonmonetary terms shall be the total ine, including: from sale of goods。 from transfer of property。 ine。 from royalties。 and ine. Article 7: The following ine from the total ine shall no