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企业会计准则第18号--所得税

Accounting Standards for Enterprises No.18Basic Standards.Article 2 The “income taxes” as mentioned in the present Standards shall include all types of domestic and oversea tax amounts based on the amounts of taxable income of enterprises.Article 3 The present Standards shall not cover the recognition and measurement of government subsidies.But the temporary difference of income tax arising from government subsidies shall be recognized and measured according to the present Standard.Chapter II Tax Base

Article 4 Where an enterprise obtains aets or liabilities, it shall determine its tax base.Where there is difference between the carrying amount of the aets or liabilities and its tax base, the deferred income tax aets or the deferred income tax liabilities shall be determined according to the present Standards.Article 5 The “tax base of an aet” shall refer to the amount which may be deducted from the taxable benefits when the amount of taxable income is calculated according to the tax law provisions during the course of the enterprise' recovering the carrying amount of the aet.Article 6 The “tax base of an liability” shall refer to the carrying amount of a liability minus the amount that can be deducted according to the tax law when the amount of taxable income is calculated in the future period.Chapter III Temporary Difference Article 7 The “temporary difference” shall refer to the difference between the carrying amount of an aet or liability and its tax base.As for an item that has not been recognized as an aet or liability, if its tax base can be determined in light of the tax law, the difference between the tax base and its carrying amount shall also be a temporary difference.Pursuant to the effect of temporary differences on taxable amounts during future periods, they can be claified into taxable temporary differences and deductible temporary differences.Article 8 The term “taxable temporary difference” shall refer to temporary differences that will result in taxable amounts in the future when the carrying amount of the aet is recovered or the liability is settled.Article 9 The term “deductible temporary difference” shall refer to temporary differences that will result in amounts that are deductible in the future when the carrying amount of the aet is recovered or the liability is settled.Chapter IV Recognition

Article 10 An enterprise shall recognize the accrued income tax of the current period and prior periods as a liability, and shall recognize the part of the income tax already paid minus the payable amount as an aet.Where there is any taxable temporary difference or deductible temporary difference, it shall be recognized as a deferred income tax liability or deferred income tax aet according to the present Standards.Article 11 Except for the deferred income tax liabilities arising from the following transactions, an enterprise shall recognize the deferred income tax liabilities arising from all taxable temporary differences:(1)the initial recognition of busine reputation;

(2)the initial recognition of aets or liabilities arising from the following transactions which are simultaneously featured by the following:(a)The transaction is not busine combination;

(b)At the time of transaction, the accounting profits will not be affected, nor will the taxable amount(or the deductible lo)be affected.The deferred income tax liabilities arising from the taxable temporary differences related to the investments of subsidiary companies, aociated enterprises and contractual enterprises shall be recognized according to Article 12 of the present Standard.Article 12 The taxable temporary differences related to the investments of subsidiary companies, aociated enterprises and joint enterprises shall recognize corresponding deferred income tax liabilities.However, those that can simultaneously meet the following conditions shall be excluded:

(1)The investing enterprise can control the time of the reverse of temporary differences;

(2)The temporary differences are unlikely to be reversed in the excepted future.Article 13 An enterprise shall recognize the deferred income tax liabilities arising from a deductible temporary difference to the extent of the amount of the taxable income which it is most likely to obtain and which can be deducted from the deductible temporary difference.However, the deferred income tax aets, which are arising from the initial recognition of aets or liabilities during a transaction which is simultaneously featured by the following, shall not be recognized:(1)This transaction is not busine combination;and(2)At the time of transaction, the accounting profits will not be affected, nor will the taxable amount(or the deductible lo)be affected.On the balance sheet date, where there is any exact evidence showing that it is likely to acquire sufficient amount of taxable income tax in a future period to offset against the deductible temporary difference, the deferred income tax aets unrecognized in prior periods shall be recognized.Article 14 Where the deductible temporary difference related to the investments of the subsidiary companies, aociated enterprises and joint enterprises can meet the following requirements simultaneously, the enterprise shall recognize the corresponding deferred income tax aets:(1)The temporary differences are likely to be reversed in the expected future;and(2)It is likely to acquire any amount of taxable income tax that may be used for making up the deductible temporary differences.Article 15 As for any deductible lo or tax deduction that can be carried forward to the next year, the corresponding deferred income tax aets shall be determined to the extent that the amount of future taxable income to be offset by the deductible lo or tax deduction to be likely obtained.Chapter V Measurement Article 16 On the balance sheet day, the current income tax liabilities(or aets)incurred in the current period or prior periods shall be measured in light of the expected payable(refundable)amount of income taxes according to the tax law.Article 17 On the balance sheet day, the deferred income tax aets and deferred income tax liabilities shall be measured at the tax rate applicable to the period during which the aets are expected to be recovered or the liabilities are expected to be settled.In case the applicable tax rate changes, the deferred income tax aets and deferred income tax liabilities which have been recognized shall be re-measured, excluding the deferred income tax aets and deferred income tax liabilities arising from any transaction or event directly recognized as the owners' rights and interests, and the amount affected by them shall be recorded into the income tax expenses of the current period during which the change occurs.Article 18 The measurement of deferred income tax aets and deferred income tax liabilities shall reflect the effect of the expected aet recovery or liability settlement method on the balance sheet day on the income taxes, i.e.the tax rate and tax base, which is adopted at the time of measurement of the deferred income tax aets and deferred income tax liabilities and shall be identical with those of expected aet recovery or liability settlement method.Article 19 An enterprise shall not discount any deferred income tax aet or deferred income tax liability.Article 20 The carrying amount of deferred income tax aets shall be reexamined on balance sheet day.If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax aets, the carrying amount of the deferred income tax aets shall be written down.When it is probable to obtain sufficient taxable income taxes, such write-down amount shall be subsequently reversed.Article 21 The income taxes of the current period and deferred income tax of an enterprise shall be treated as income tax expenses or incomes, and shall be recorded into the current profits and loes, excluding the income taxes incurred under the following circumstances:(1)the busine combination;

(2)the transactions or events directly recognized as the owner's rights and interests.Article 22 The income taxes of the current period and deferred income tax related to the transactions or events directly recorded in the owner's rights and interests shall be recorded into the owner's rights and interests.Chapter VI Presentation Article 23 The deferred income tax aets and deferred income tax liabilities shall be respectively presented as the non-current aets and non-current liabilities in the balance sheet.Article 24 The income tax expenses shall be presented separately in the profit statement.Article 25 An enterprise shall, in its notes, disclose the following information related to the income taxes:(1)the main constituent parts of the income tax expenses(incomes);(2)a statement of the relationship between the income tax expenses(incomes)and the accounting profits;(3)the amounts of deductible temporary difference or deductible lo of unrecognized deferred income tax aets(if there is a date due, it shall disclose the date due);(4)every category of temporary difference and deductible lo, the amount of the deferred income tax aets or deferred income tax liabilities which are recognized during the presentation period, and the basis for the recognition of the deferred income tax aets;and(5)as for any deferred income tax liabilities which have not been recognized, the amounts of temporary differences related to the investments of the subsidiary companies, aociated enterprises and joint enterprise.企业会计准则第18号--所得税 财会[2006]第3号 第一章 总则

第一条 为了规范企业所得税的确认、计量和相关信息的列报，根据《企业会计准则--基本准则》，制定本准则。

第二条 本准则所称所得税包括企业以应纳税所得额为基础的各种境内和境外税额。

第三条 本准则不涉及政府补助的确认和计量，但因政府补助产生暂时性差异的所得税影响，应当按照本准则进行确认和计量。第二章 计税基础

第四条 企业在取得资产、负债时，应当确定其计税基础。

资产、负债的账面价值与其计税基础存在差异的，应当按照本准则规定确认所产生的递延所得税资产或递延所得税负债。

第五条 资产的计税基础，是指企业收回资产账面价值过程中，计算应纳税所得额时按照税法规定可以自应税经济利益中抵扣的金额。

第六条 负债的计税基础，是指负债的账面价值减去未来期间计算应纳税所得额时按照税法规定可予抵扣的金额。

第十条 企业应当将当期和以前期间应交未交的所得税确认为负债，将已支付的所得税超过应支付的部分确认为资产。第三章 暂时性差异

第七条 暂时性差异，是指资产或负债的账面价值与其计税基础之间的差额； 未作为资产和负债确认的项目，按照税法规定可以确定其计税基础的，该计税基础与其账面价值之间的差额也属于暂时性差异。

按照暂时性差异对未来期间应税金额的影响，分为应纳税暂时性差异和可抵扣暂时性差异。

第八条 应纳税暂时性差异，是指在确定未来收回资产或清偿负债期间的应纳税所得额时，将导致产生应税金额的暂时性差异。

第九条 可抵扣暂时性差异，是指在确定未来收回资产或清偿负债期间的应纳税所得额时，将导致产生可抵扣金额的暂时性差异。第四章 确认

存在应纳税暂时性差异或可抵扣暂时性差异的，应当按照本准则规定确认递延所得税负债或递延所得税资产。

第十一条 除下列交易中产生的递延所得税负债以外，企业应当确认所有应纳税暂时性差异产生的递延所得税负债：

（一）商誉的初始确认。

（二）同时具有下列特征的交易中产生的资产或负债的初始确认： 1．该项交易不是企业合并；

2．交易发生时既不影响会计利润也不影响应纳税所得额（或可抵扣亏损）。与子公司、联营企业及合营企业的投资相关的应纳税暂时性差异产生的递延所得税负债，应当按照本准则第十二条的规定确认。

第十二条 企业对与子公司、联营企业及合营企业投资相关的应纳税暂时性差异，应当确认相应的递延所得税负债。但是，同时满足下列条件的除外：

（一）投资企业能够控制暂时性差异转回的时间；

（二）该暂时性差异在可预见的未来很可能不会转回。

第十三条 企业应当以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限，确认由可抵扣暂时性差异产生的递延所得税资产。

但是，同时具有下列特征的交易中因资产或负债的初始确认所产生的递延所得税资产不予确 认：

（一）该项交易不是企业合并；

（二）交易发生时既不影响会计利润也不影响应纳税所得额（或可抵扣亏损）。资产负债表日，有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的，应当确认以前期间未确认的递延所得税资产。第十四条 企业对与子公司、联营企业及合营企业投资相关的可抵扣暂时性差异，同时满足下列条件的，应当确认相应的递延所得税资产：

（一）暂时性差异在可预见的未来很可能转回；

（二）未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额。第十五条 企业对于能够结转以后年度的可抵扣亏损和税款抵减，应当以很可能获得用来抵扣可抵扣亏损和税款抵减的未来应纳税所得额为限，确认相应的递延所得税资产。第五章 计量

第十六条 资产负债表日，对于当期和以前期间形成的当期所得税负债（或资产），应当按照税法规定计算的预期应交纳（或返还）的所得税金额计量。第十七条 资产负债表日，对于递延所得税资产和递延所得税负债，应当根据税法规定，按照预期收回该资产或清偿该负债期间的适用税率计量。

适用税率发生变化的，应对已确认的递延所得税资产和递延所得税负债进行重新计量，除直接在所有者权益中确认的交易或者事项产生的递延所得税资产和递延所得税负债以外，应当将其影响数计入变化当期的所得税费用。

第十八条 递延所得税资产和递延所得税负债的计量，应当反映资产负债表日企业预期收回资产或清偿负债方式的所得税影响，即在计量递延所得税资产和递延所得税负债时，应当采用与收回资产或清偿债务的预期方式相一致的税率和计税基础。

第十九条 企业不应当对递延所得税资产和递延所得税负债进行折现。第二十条 资产负债表日，企业应当对递延所得税资产的账面价值进行复核。如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。

在很可能获得足够的应纳税所得额时，减记的金额应当转回。

第二十一条 企业当期所得税和递延所得税应当作为所得税费用或收益计入当期损益，但不包括下列情况产生的所得税

（一）企业合并。

（二）直接在所有者权益中确认的交易或者事项。

第二十二条 与直接计入所有者权益的交易或者事项相关的当期所得税和递延所得税，应当计入所有者权益。第六章 列报

第二十三条 递延所得税资产和递延所得税负债应当分别作为非流动资产和非流动负债在资产负债表中列示。

第二十四条 所得税费用应当在利润表中单独列示。

第二十五条 企业应当在附注中披露与所得税有关的下列信息：

（一）所得税费用（收益）的主要组成部分。

（二）所得税费用（收益）与会计利润关系的说明。

（三）未确认递延所得税资产的可抵扣暂时性差异、可抵扣亏损的金额（如果存在到期日，还应披露到期日）。

（四）对每一类暂时性差异和可抵扣亏损，在列报期间确认的递延所得税资产或递延所得税负债的金额，确认递延所得税资产的依据。

（五）未确认递延所得税负债的，与对子公司、联营企业及合营企业投资相关的暂时性差异金额。