金融资产财税处理差异案例分析

Case Analysis of Differences in Tax Treatment of Financial Assets

企业会计准则对于金融资产的初始和后续计量都作了相应规定,而且对于不同的金融资产初始和后续计量的方法是不同的,而税法对于金融资产的计量更多地体现了历史成本计量属性。二者初始及后续计量的不同会形成会计利润与税法中应纳税所得额的差异,所以企业在计算应纳税所得额时要进行利润调整。理解金融资产的财税差异,有利于正确计算会计利润与计税依据的应纳税所得额之间的差异,有利于企业正确进行纳税调整,计算应交所得税税额。

The enterprise accounting standards have corresponding provisions for the initial and subsequent measurement of financial assets,and the methods for initial and subsequent measurement of different financial assets are different.The historical cost measurement attribute is reflected in the measurement of financial assets by tax law.The difference between the initial and subsequent measurement of the two will lead to the difference between the accounting profit and the taxable income in the tax law,so the enterprise should make profit adjustment when calculating the taxable income.Understanding the fiscal and tax differences of financial assets is conducive to the correct calculation of the difference between the accounting profits and the taxable income of the taxation basis.It is also conducive to the correct adjustment of taxation and the calculation of the payable amount of income tax.