股份支付的会计与税法差异分析

Analysis of the Differences between Accounting and Tax Law of Share-based Payment

股份支付包括以权益结算的股份支付和以现金结算的股份支付,由于会计确认费用的时间早于税法,形成可抵扣暂时性差异。另外,以权益结算的股份支付,若权益工具授予日的公允价值与实际行权时股票的公允价格减支付价格的差额不一致,会计与税法确认费用的金额也存在差异,形成永久性差异。

Share-based payment is composed of equity-settled share-based payment and cash-set-tled share-based payment .Because accounting confirmation in cost is earlier than tax law ,the deduct-ible temporary differences will appear .Moreover ,in terms of equity-settled share-based payment ,if the fair value of the equity instruments on grant date is not consistent with the difference between the actual stock of fair price and the price paid ,difference will exist in the cost of accounting and tax law confirmation ,which will lead to the permanent differences .