中国会计准则下递延所得税会计确认案例分享
活动简介
Introduction
企业的会计核算和税务处理分别遵循不同的原则，递延所得税的确认是从资产负债表出发，通过比较资产负债表上资产和负债的账面价值及计税基础，对于两者之间的应纳税暂时性差异与可抵扣行暂时性差异确认相关的递延资产与递延负债，并在此基础上可确认每一会计期间利润表中的所得税费用。 There are fundamental differences in the amount of income and expenses reported and income tax purposes. The basic principle of accounting for deferred tax is by comparing the book value and tax base of assets and liabilities under the balance sheet, deferred tax assets and liabilities are created as results of the difference between the book value and the tax basis of an asset or liability, and recognizes deferred tax assets and liabilities by taxable temporary differences and deductible temporary differences. Based on that, the income tax expenses under the income statement during each accounting period can be calculated.
对于会计人员来说，如何判断自己的操作是否正确？不正确的递延所得税调整又存在哪些隐患？税务部不直接参与递延税调整，税务人员又该如何全面掌握递延税原理？ As an accountant, how to judge your operation? What’s the impact an incorrect adjustment of deferred tax will cause? How can a tax specialist acquire deferred tax skill while tax department doesn’t involve in this job?
同行疑惑：
Concerns:
—递延税调整每个月都在做，但是固定资产的调整非常复杂，调整的正确与否无法判断。
The adjustment of deferred tax is monthly work, but fixed assets adjusting is too complex to judge the validity.
—在调美国账时，PRC GAAP决定了调整的项目，但是该怎么计算出有效的税率？
How to calculate the effective tax rate in US GAAP while PRC GAAP decides accounts which are needed to adjust?
—税务部虽然不直接参与递延税的账务调整，但是母公司会询问税务部调整的原因，因此非常需要了解递延税的原理。
Although tax department doesn’t involved in this adjustment, parent company still requires the reason of adjustment. That’s why a tax specialist needs to know the principle of deferred tax.
—审计在审递延税时会看哪些东西？哪些地方是企业容易疏忽或经常出错的？
What’s the most important thing on accounting statement during audit of deferred tax?
此次活动，F-Council特邀资深专家与同行带来递延税理论解读与实践分享，全方位解析递延税操作实务！
F-Council invited senior experts and peers to share their professional experience and help you acquire deferred tax skill in this workshop!
活动特邀分享嘉宾
Special Invited Guests
陆怡 合伙人 审计部专业技术部 德勤华永会计事务所
陆怡女士于1996年加入德勤，在专业技术部的工作包括为审计项目提供协助，为企业适应本地法规要求、海外兼并、上市及融资目的提供审计服务，以及为事务所内外提供培训讲座等，所涉及行业包括房地产开发、采矿、能源及各类制造业。
Lisa Lu joined Deloitte China in 1996. She provides professional support in resolving technical issues and delivers seminars on professional knowledge both inside and outside the firm. Her professional experience also includes managing local statutory audits, advising on cross-border mergers and acquisitions and public listing and financing. Lisa has served a host of clients from a wide range of industries including real estate, mining, energy and resources, and manufacturing.
周海燕 共享中心财务经理 梅施汽车
Cuty Zhou Finance Manager of FSSC MS Motor Service Asia Pacific
会计科班出身，注册会计师(非执业)，曾在普华永道从事5年多审计工作，熟悉企业会计准则、国际会计准则以及内部控制体系。目前负责一家德资汽车零配件公司财务共享中心的日常工作，包括资金、财务核算、税务以及内部控制相关工作。
Cuty graduated from accounting major and a qualified CPA with over 5 years working experience as an auditor in PwC (mainly for listed company); Familiar with PRC, IFRS GAAP and also internal control framework. Now working for a German invested auto-parts company where a finance share service center is set up; Daily work involves cash management, accounting and reporting, tax and internal control.
活动流程 13:00 签到
Registration
13:30 案例分享：递延税工作底稿操作经验探讨
Case Sharing: Deferred tax worksheet discussion
14:00 理论点拨：税会差异原理解析
Theory：Fundamental differences in income and expenses reported and income tax purposes — 2014年中国会计准则最新动态
2014 PRC GAAP update
— 资产与负债的计税基础
— 暂时性差异
Temporary difference
- 可抵扣暂时性差异
Deductable temporary difference
- 应纳税暂时性差异
Taxable temporary differences
— 递延税资产及负债
Deferred tax assets and liabilities
- 例外情况
Exceptional case
- 递延资产确认
Recognition of deferred tax assets
— 适用税率
Effective rate
Influence of asset recovery or debt redemptions
14:45 茶歇
Tea break
15:15专家案例解读：如何进行会计确认
Case sharing: How to calculate deferred tax
— 产生暂时性差异的情形
Cases of temporary difference
- 固定资产与无形资产
Fixed assets and intangible assets
- 投资性房地产
Investment property
- 预提费用与负债
Withholding expenses and liabilities
Sales return、Installment sale and different revenue recognition standards
- 金融工具
Financial instruments
— 其他产生暂时性差异的情形
Other cases of temporary difference
Elimination of unrealized profit in combined financial statement
- 外币折算
Foreign currency conversion
- 企业合并
Business merger
— 不确定纳税状况的处理
Uncertain tax position
— 互动问答
Q&A
17:00 活动结束
The end of workshop