合并财务报表中递延所得税探讨

Discussion of the Deferred Income Taxes in the Consolidated Financial Statement

考虑所得税因素一定程度上会加大合并财务报表的编制难度。本文将合并财务报表中涉及的递延所得税事项区分为抵销和确认两种情况进行论述,梳理了"个别企业计提资产减值损失"、"内部交易事项中包含的未实现内部销售损益"、"控股合并取得子公司时会计和税法处理不同"三类事项对递延所得税的抵销和确认问题,进而对连续编制合并财务报表时对递延所得税的处理进行了归纳和总结。

Based on the facts that income tax factor will further increase the difficulty in preparing the consolidated financial statement,this paper discusses the deferred income taxes in the consolidated financial statement from two aspects---offset and recognition.The withdrawn assets impairments losses of some corporations,profits and losses caused hy unrealized internal sales in the internal affairs,the action of offset and confirmation regarding the deferred income taxes by the accounting and the tax law in different situations of the subsidiary corporations obtained by merger of controlling interests are discussed.In addition,the disposition of deferred income taxes in the subsequent consolidated financial statement is summarized.