上市公司年度财务报告所得税调整披露解析

Analysis of Disclosure of Income Tax Adjustment in Annual Financial Reports of Listed Companies

为全面反映企业的真实税负,提供会计与税务处理及其差异信息,《公开发行证券的公司信息披露编报规则第15号--财务报告的一般规定》对年度财务报告所得税调整提出了具体披露要求。对2014年上市公司年报的分析发现,部分上市公司披露的所得税调整信息不正确、不规范,如当期应纳税所得额和会计利润的调整过程不符合所得税费用和会计利润的内在逻辑。

In order to comprehensively refl ect the true tax burden of companies and provide information on the difference between accounting and taxation treatment, Rule for Preparation of Information Disclosure for Companies Issuing Securities: the General Provisions for Financial Reports makes disclosure requirements on the income tax adjustment in annual fi nancial reports. The analysis of the annual reports of listed companies in 2014 finds that the disclosed information of income tax adjustment of some listed companies is incorrect and below the standard. For example, the reconciliation between income tax payable and accounting profits in the current period does not accord with the inherent logic of income tax expenses and accounting profits. This article aims to explain contents relevant to income tax adjustment in annual financial reports and help parties concerned correctly disclose and understand information on deferred income tax assets, deferred income tax liabilities and income tax expenses.