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deductible temporary difference是什么意思

作者:职业培训 时间: 2025-01-11 14:28:50 阅读:411

可扣除的暂时性差异,这是一个税收名词。

暂时性差异,是指资产或负债的帐面价值与其计税基础之间的差额;未作为资产和负债确认的项目,按照税法规定可以确定其计税基础的,该计税基础与其帐面价值之间的差额也属于暂时性差异。

参见以下定义:

Temporary difference(暂时性差异): a difference between the carrying amount of an asset or liability and its tax base.

Taxable temporary difference(应征税的暂时性差异): a temporary difference that will result in taxable amounts in the future when the carrying amount of the asset is recovered or the liability is settled.

Deductible temporary difference(可扣除的暂时性差异): a temporary difference that will result in amounts that are tax deductible in the future when the carrying amount of the asset is recovered or the liability is settled.

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