递延法下时间性差异纳税影响的分摊问题

The Problem on the Amortization of the Timely Difference under the Deferred Method

我国现行会计制度将所得税作为一项费用 ,并对时间性差异采用分期摊配的处理方法。就递延法而言 ,其特征是对本期发生的时间性差异的纳税影响 ,用现行税率计算 ,由于在递延法下 ,当税率变动或开征新税时 ,不需要对递延税款余额进行调整 ,这就会出现在时间性差额转回时 ,其纳税影响金额难以确定的问题。为了解决这个问题 ,本文不妨作一个假设 ,与存货发出计价相类似 ,按先进先出或后进先出等来判断时间性差异转回时 ,转回差额原发生的期间 ,从而确定其原有的税率。

The income tax is considered as an espense in China's current accounting System and amortization of the timely difference is used.As for the defered method,its characteristic is that it has an effect on the tax-paying of the timely differences which happen in the present period and mean while,it uses the current tax rate accounting.To the effect on the tax-paying of the timely differences,which happened before but is amortized in present period,the original tax rate is used.Under the defered method,because of no need to adjust the defered tax balance when the tax rate has changes or the new tax is imposed,the effected tax-paying amount is hard to define as the timely differences are reversed.A hypothesis is made in the paper in order to solve this problem.Similar with the valuation of the sending out of the existing stock,while the timely differences are reversed the period,in which the switched back dfferences originally happened,is judged according to FIFO or LIFO,consequently the original tax rate is defined.