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附件：企业所得税会计处理的暂行规定
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财政厅（局）中央企业财政驻厂员处。
附件：企业所得税会计处理的暂行规定
鉴于企业按照会计规定计算的所得税前会计利润（以下简称“税前会计利润”，与按税收规定计算的应纳税所得额（以下简称“纳税所得”）之间由于计算口径或计算时间不同而产生差额，在缴纳所得税时，企业应当按照税收规定对税前会计利润进行调整，并按照调整后的数额申报缴纳所得税。现将企业所得税的会计处理方法规定如下：
一、科目设置
企业应在损益类科目中设置“550所得税”科目（外商投资企业的科目编号为5241，对外经济合作企业的科目编号为 569），核算企业按规定从当期损益中扣除的所得税。同时，取消“利润分配”科目中的“应交所得税”明细科目。
企业应在负债类科目中增设“ 270递延税款”科目（外商投资企业的科目编号为2301，对外经济合作企业的科目编目为 278），核算企业由于时间性差异造成的税前会计利润与纳税所得之间的差异所产生的影响纳税的金额以及以后各期转销的数额。“递延税款”科目的贷方发生额，反映企业本期税前会计利润大于纳税所得产生的时间性差异影响纳税的金额及本期转销已确认的时间性差异对纳税影响的借方数额；其借方发生额、反映企业本期税前会计利润小于纳税所得产生的时间性差异影响纳税的金额以及本期转销已确认的时间件差异对纳税影响的贷方数额；期末贷方（或借方）余额、反映尚未转销的时间性差异影响纳税的金额。采用负债法时，“递延税款”科目的借方或贷方发生额，还反映税率变动或开征新税调整的递延税款数额。 企业应在“递延税款”科目下，按照时间性差异的性质、时间分类进行明细核算。
外商投资企业取消“预交所得税”科目。
二、会计处理方法
企业一定时期的税前会计利润与纳税所得之间由于计算口径或计算时间不同而产生的差异可分为永久性差异和时间性差异。永久性差异是指，企业一定时期的税前会计利润与纳税所得之间由于计算口径不同而产生的差额，这种差额在本期发生，并不在以后各期转回。时间性差异是指，企业一定时期的税前会计利润与纳税所得之间的差额，其发生是由于有些收入和支出项目计入纳税所得的时间与计入税前会计利润的时间不一致所产生的。时间性差额发生于某一时期，但在以后的一期或若干期内可以转回。这两种不同的差异，会计核算可采用“应付税款法”或“纳税影响会计法”。
（一）应付税款法
应付税款法是将本期税前会计利润与纳税所得之间的差异造成的影响纳税的金额直接计入当期损益，而不递延到以后各期。在应付税款法下，当期计入损益的所得税费用等于当期应缴的所得税。企业应按纳税所得计算的应缴所得税，借记“所得税”科目，贷记“应缴税金──应缴所得税”科目。实际上缴所得税时，借记“应缴税金──应缴所得税”科目，贷记“银行存款”科目。期末，应将“所得税”科目的借方余额转入“本年利润”科目，结转后“所得税”科目应无余额。
（二）纳税影响会计法
1.纳税影响会计法是将本期税前会计利润与纳税所得之间的时间性差异造成的影响纳税的金额，递延和分配到以后各期。企业采用纳税影响会计法时，一般应按递延法进行帐务处理。递延法是把本期由于时间性差异而产生的影响纳税的金额，保留到这一差异发生相反变化的以后期间予以转销。当税率变更或开征新税，不需要调整由于税率的变更或新税的征收对“递延税款”余额的影响。发生在本期的时间性差异影响纳税的金额，用现行税率计算，以前各期发生而在本期转销的各项时间性差异影响纳税的金额，按照原发生时的税率计算转销。
企业应按税前会计利润（或税前会计利润加减发生的永久性差异后的金额）计算的所得税，借记“所得税”科目，按照纳税所得计算的应缴所得税，贷记“应缴税金──应缴所得税”科目，按照税前会计利润（或税前会计利润加减发生的永久性差异后的金额）计算的所得税与按照纳税所得计算的应缴所得税之间的差额，作为递廷税款，借记或贷记“递延税款”科目。本期发生的递廷税款待以后期转销时，如为借方余额应借记“所得税”科目，贷记“递延税款”科目；如为贷方余额应借记“递延税款”科目，贷记“所得税”科目。实际上缴所得税时，借记“应缴税金──应缴所得税”科目，贷记“银行存款”科目。根据本企业具体情况，企业也可以采用“债务法”进行帐务处理。“债务法”是把本期由于时间性差异而产生的影响纳税的金额，保留到这一差额发生相反变化时转销。在税率变更或开征新税，递延税款的余额要按照税率的变动或新征税款进行调整。“递延税款”余额也可按预期今后税率的变更进行调整。
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财政部
（94）财会字第25号
<颁布日期>=1994-06-29
<实施日期>=1994-01-01
A liability that
results from income
that has already been earned for accounting
purposes but not for tax purposes.
The Company applies the basic principles in FAS 109 issued
by FASB. In brief, this means that the Company reports deferred taxes attributable
to temporary differences between the book value of assets and liabilities and
their tax value and deferred tax receivables attributable to unutilized loss
carryforwards, if the likelihood that they will be used is deemed to be greater
than 50 percent.
Appropriations and Untaxed reserves are not reported in the
consolidated financial statements. Such items in consolidated companies have
been restated by applying the current tax rate applicable in each country. The
deferred tax calculated in this connection has been shown in the consolidated
income statement as Deferred taxes. The after tax-effect is stated in the
income statement as part of net income for the year, and in the balance sheet
as restricted stockholders' equity. The accumulated deferred tax liability is
adjusted each year by applying the current tax rate in each country and is
stated in the consolidated balance sheet as Deferred tax. An adjustment of
deferred tax liability attributable to changes in tax rates is shown in the
consolidated income statement as a part of the deferred tax expense for the
period. Furthermore, tax expense for the period is adjusted for taxes
attributable to hedging of net investments in foreign subsidiaries.
Summary of Statement No. 109 (FASB)
Accounting for Income Taxes (Issued 2/92)
Summary
This Statement establishes financial accounting and
reporting standards for the effects of income taxes that result from an
enterprise's activities during the current and preceding years. It requires an
asset and liability approach for financial accounting and reporting for income
taxes. This Statement supersedes FASB Statement No. 96, Accounting for Income
Taxes, and amends or supersedes other accounting pronouncements listed in
Appendix D.
The objectives of accounting for income taxes are to
recognize (a) the amount of taxes payable or refundable for the current year
and (b) deferred tax liabilities and assets for the future tax consequences of
events that have been recognized in an enterprise's financial statements or tax
returns.
The following basic principles are applied in accounting for
income taxes at the date of the financial statements:
The tax consequences of most events recognized in the
financial statements for a year are included in determining income taxes
currently payable. However, tax laws often differ from the recognition and
measurement requirements of financial accounting standards, and differences can
arise between (a) the amount of taxable income and pretax financial income for
a year and (b) the tax bases of assets or liabilities and their reported
amounts in financial statements.
APB Opinion No. 11, Accounting for Income Taxes, used the
term timing differences for differences between the years in which transactions
affect taxable income and the years in which they enter into the determination
of pretax financial income. Timing differences create differences (sometimes
accumulating over more than one year) between the tax basis of an asset or
liability and its reported amount in financial statements. Other events such as
business combinations may also create differences between the tax basis of an
asset or liability and its reported amount in financial statements. All such
differences collectively are referred to as temporary differences in this
Statement.
Temporary differences ordinarily become taxable or
deductible when the related asset is recovered or the related liability is
settled. A deferred tax liability or asset represents the increase or decrease
in taxes payable or refundable in future years as a result of temporary
differences and carryforwards at the end of the current year.
A deferred tax liability is recognized for temporary
differences that will result in taxable amounts in future years. For example, a
temporary difference is created between the reported amount and the tax basis
of an installment sale receivable if, for tax purposes, some or all of the gain
on the installment sale will be included in the determination of taxable income
in future years. Because amounts received upon recovery of that receivable will
be taxable, a deferred tax liability is recognized in the current year for the
related taxes payable in future years.
A deferred tax asset is recognized for temporary differences
that will result in deductible amounts in future years and for carryforwards.
For example, a temporary difference is created between the reported amount and
the tax basis of a liability for estimated expenses if, for tax purposes, those
estimated expenses are not deductible until a future year. Settlement of that
liability will result in tax deductions in future years, and a deferred tax
asset is recognized in the current year for the reduction in taxes payable in
future years. A valuation allowance is recognized if, based on the weight of
available evidence, it is more likely than not that some portion or all of the
deferred tax asset will not be realized.
This Statement establishes procedures to (a) measure
deferred tax liabilities and assets using a tax rate convention and (b) assess
whether a valuation allowance should be established for deferred tax assets.
Enacted tax laws and rates are considered in determining the applicable tax
rate and in assessing the need for a valuation allowance.
All available evidence, both positive and negative, is
considered to determine whether, based on the weight of that evidence, a
valuation allowance is needed for some portion or all of a deferred tax asset.
Judgment must be used in considering the relative impact of negative and
positive evidence. The weight given to the potential effect of negative and positive
evidence should be commensurate with the extent to which it can be objectively
verified. The more negative evidence that exists (a) the more positive evidence
is necessary and (b) the more difficult it is to support a conclusion that a
valuation allowance is not needed.
This Statement requires that deferred tax liabilities and
assets be adjusted in the period of enactment for the effect of an enacted
change in tax laws or rates. The effect is included in income from continuing
operations.
This Statement is effective for fiscal years beginning after
December 15, 1992. Earlier application is encouraged.