Article 19 an enterprise shall not discount any deferred income tax asset or deferred income tax liability 第十九條企業(yè)不應(yīng)當(dāng)對遞延所得稅資產(chǎn)和遞延所得稅負(fù)債進(jìn)行折現(xiàn)。
The core of balance sheet liability method is discussed in the paper , namely , affirmation and measure of deferred income tax liabilities and deferred income tax assets 文章主要就資產(chǎn)負(fù)債表債務(wù)法的核心,即遞延所得稅負(fù)債和遞延所得稅資產(chǎn)的確認(rèn)和計量進(jìn)行了探討。
Article 23 the deferred income tax assets and deferred income tax liabilities shall be respectively presented as the non - current assets and non - current liabilities in the balance sheet 第二十三條遞延所得稅資產(chǎn)和遞延所得稅負(fù)債應(yīng)當(dāng)分別作為非流動資產(chǎn)和非流動負(fù)債在資產(chǎn)負(fù)債表中列示。
Where there is any taxable temporary difference or deductible temporary difference , it shall be recognized as a deferred income tax liability or deferred income tax asset according to the present standards 存在應(yīng)納稅暫時性差異或可抵扣暫時性差異的,應(yīng)當(dāng)按照本準(zhǔn)則規(guī)定確認(rèn)遞延所得稅負(fù)債或遞延所得稅資產(chǎn)。
Where there is difference between the carrying amount of the assets or liabilities and its tax base , the deferred income tax assets or the deferred income tax liabilities shall be determined according to the present standards 資產(chǎn)、負(fù)債的賬面價值與其計稅基礎(chǔ)存在差異的,應(yīng)當(dāng)按照本準(zhǔn)則規(guī)定確認(rèn)所產(chǎn)生的遞延所得稅資產(chǎn)或遞延所得稅負(fù)債。
The deferred income tax liabilities arising from the taxable temporary differences related to the investments of subsidiary companies , associated enterprises and contractual enterprises shall be recognized according to article 12 of the present standard 與子公司、聯(lián)營企業(yè)及合營企業(yè)的投資相關(guān)的應(yīng)納稅暫時性差異產(chǎn)生的遞延所得稅負(fù)債,應(yīng)當(dāng)按照本準(zhǔn)則第十二條的規(guī)定確認(rèn)。
Article 16 on the balance sheet day , the current income tax liabilities ( or assets ) incurred in the current period or prior periods shall be measured in light of the expected payable ( refundable ) amount of income taxes according to the tax law 第十六條資產(chǎn)負(fù)債表日,對于當(dāng)期和以前期間形成的當(dāng)期所得稅負(fù)債(或資產(chǎn)) ,應(yīng)當(dāng)按照稅法規(guī)定計算的預(yù)期應(yīng)交納(或返還)的所得稅金額計量。
Article 17 on the balance sheet day , the deferred income tax assets and deferred income tax liabilities shall be measured at the tax rate applicable to the period during which the assets are expected to be recovered or the liabilities are expected to be settled 第十七條資產(chǎn)負(fù)債表日,對于遞延所得稅資產(chǎn)和遞延所得稅負(fù)債,應(yīng)當(dāng)根據(jù)稅法規(guī)定,按照預(yù)期收回該資產(chǎn)或清償該負(fù)債期間的適用稅率計量。