递延所得税变动对年度损益影响研究

Study on the Impacts of Deferred Income Taxes Variation on the Annual Profit and Loss

本文通过对递延所得税变动所产生的递延所得税费用和递延所得税收益进行单项和综合影响分析,在对递延所得税费用和收益的成因进行分析的同时,借助文献法、列表比较法、公式法、连环替代法进行定性和定量相结合的研究方式,揭示变动对所得税费用和净利润的影响效果。本研究重点分析递延所得税变动对所得税费用的年度影响效果,确认对年度净利润的影响,通过连环替代法将变动影响效果进行定性和定量研究,并通过会计处理的方式揭示递延所得税资产的变动方向与企业价值提升呈正向变动关系,递延所得税负债的变动方向与企业价值提升呈反向变动关系。

This paper aims to analyze the single and combined effects of deferred income tax expenses and deferred income tax earnings caused by deferred income taxes variation. The reason for the deferred income tax expenses and earnings will be analyzed, and in the meantime, the impacts of variation on income tax expenses and net profits will also be revealed by using combination of qualitative and quantitative analysis through documentation method, tabulating method, formula method and sequential substitution. This study focuses on analyzing the annual impacts of deferred income taxes variation on income tax expenses in order to identify the impacts on annual net profits by using the method of sequential substitution qualitatively and quantitatively. Moreover, the positive relation between the variation orientation of deferred income tax assets and the enterprise value promotion, the negative relation between the variation orientation of income tax liability and the enterprise value promotion will be revealed by means of accounting treatment.