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1.Exemple lift give delay income tax to be in debt

Shell company purchased a share on May 31, 2018 2 million yuan, differentiate to trade for what measure with evenhanded price estimation business accounting of sexual finance capital; The closing quotation price of this stock rose on December 31, 2018 it is 2.4 million yuan. Criterion the Zhang face value of this asset is 2.4 million yuan, its plan tax base is 2 million yuan. At that time, we can be maintained for, the Zhang face value of this stock is 2.4 million yuan, the amount that deduct can be touched to be 2 million yuan before duty in the future, additionally 400 thousand yuan still cannot be touched buckle, arise should difference of pay taxes provisionality 400 thousand yuan. These 400 thousand yuan should be moved add should specified amount of pay taxes income, answer to pay income tax more in the future, one kind when be equivalent to future answers pay taxes is indebted, reason is called " should difference of pay taxes provisionality " .

2. affirms give 3 kinds of state that extend income tax to be in debt (tax rate of hypothesis income tax all is 25% )

(1) affirm give delay while income tax is indebted, adjust income tax fee

Shell company purchased equipment of an environmental protection on December 31, 2017, obtain cost to be 2 million yuan, linear method is used on the accountant plan carry depreciation, use fixed number of year is 10 years, clean damage value is 0, pair of times remaining sum is pressed when plan duty give subtration plan to carry depreciation, use fixed number of year and clean damage value and accountant are identical. Criterion the Zhang face value of end asset was 1.8 million yuan 2018 (200 - 20) , its plan tax base is 1.6 million yuan (200 - 40) , generation should difference of pay taxes provisionality. Shell company should affirm give delay income tax to be in debt 50 thousand yuan (20 × 25% ) .

Borrow: Income tax charge 5 borrow: Give delay income tax to be in debt 5 (should pay income tax more in the future)

(2) affirm give delay while income tax is indebted, adjust other and integrated income to wait

With direct plan wait into other and integrated income trade or related item should difference of pay taxes provisionality, give accordingly delay income tax to be in debt should plan wait into other and integrated income. In solid Wu, because for selling financial capital evenhanded value rises and can answer,commonner is affirmed giving delays income tax to be in debt, should adjust other and integrated income.

Stock of fourth company of shell company hold, as can produce for selling golden financing. The cost when buying this share is 5 million yuan, to buy in those days year end, the evenhanded value of this stock is 5.5 million yuan. Criterion value of asset Zhang face 5.5 million yuan with asset plan tax base 5 million yuan of balance between, form should difference of pay taxes provisionality, should affirm give accordingly delay income tax to be in debt, adjust other and integrated income at the same time:

Give extend income tax indebted = should × of =50 of tax rate of income tax of × of difference of pay taxes provisionality 25%=12.5 (10 thousand yuan) . The Zhang Wu processing of shell company is:

Borrow: Other and integrated income 12.5 borrow: Give delay income tax to be in debt 12.5

To with direct plan wait into other and integrated income trade or related item should difference of pay taxes provisionality, give accordingly delay income tax to be in debt should plan into other and integrated income, below this kind of case, of generation give delay income tax to be in debt, do not produce an effect to income tax charge. Turn in future when answering, also answer to be answered in change trains of other and integrated income.

(3) affirm give delay while income tax is indebted, adjust business praise

In be different from the enterprise below one control to incorporate, each are obtained to be able to identify in stipulating according to the accountant those who decide is amalgamative asset, indebted Zhang face value and its are formed between plan tax base should of difference of pay taxes provisionality, should affirm give accordingly delay income tax to be in debt, adjust the business that in incorporating, should grant to affirm at the same time praise.

Shell company sends 6 million with adding, 60 million yuan oneself common stock is market price to purchase second company to valence (company of former partner third) the net assets of 100% , undertake absorption incorporating to second company, this incorporate incorporate to be different from the enterprise below one control. Hypothesis incorporates this the duty-free and amalgamative condition that accords with tax law regulation, buy day each can identify asset, indebted evenhanded value and its plan tax base expresses as follows:

Be in afore-mentioned incorporating to incorporate to absorb when, shell company should the asset of second company, will indebted according to evenhanded value and Zhang, calculate the influence specified number of provisionality difference with chronometer, think to give truly extend income tax asset and give delay income tax to be in debt, push an a note of the ancient Chinese five-tone scale praise. Shell company handles as follows in the Zhang Wu that buys day:

Borrow: Fixed assets 3000 (evenhanded value)

Receivable Zhang money 2100

Goods in stock 1750

Give delay income tax capital fund (300 × 25% ) 75

Business praise 1075

Borrow: Handle Zhang money 1200

Predict to be in debt 300

Give delay income tax to be in debt (25 ％ of 2000 × ) 500

Capital stock -- third company (600 × 1) 600

Capital is common accumulate -- price of capital stock excessive (6000 - 600) 5400

In this case, the evenhanded value of asset is more than the amount of the Zhang face value of plan duty, should multiply with income tax tax rate, think to give truly delay income tax to be in debt.