Two, liability tax basis and accounting cost difference treatment
National tax letter2009:388Document No. 1 stipulates: "Profit and loss on repayment of liabilities: refers to the amount of income or loss from repayment of liabilities recognized by the taxpayer after deducting the repayment amount of all liabilities according to the tax basis." Thus, when the liquidation income is recognized, the difference between the tax basis and accounting cost of enterprise liabilities should be fully reversed.
case3:2014At the end of the year,CIn accordance with the provisions of the accounting system, the company has set aside an amount for a pending lawsuit100Estimated liability of ten thousand yuan (expected likely to be compensated100Ten thousand yuan).2015years3The moon,CThe company is closed for liquidation. its2014Annual accounting treatment is as follows:
Borrow: non-operating expenses??? 1000000
Credit: projected liabilities??? 1000000
Difference analysis:CIn the company2014The accounting cost of the projected liability is100Ten thousand yuan, in the declaration2014Taxable income shall be increased in the annual enterprise income tax100Ten thousand yuan. According to the provisions of the Income Tax Standards, the tax basis of the liability is equal to the carrying value100Ten thousand yuan less future deductible (adjusted) taxable income100Ten thousand yuan, that is, its tax basis is0(100－100). hypothesisCThe actual settlement amount of this projected liability at the time of the Company's closure is90In accordance with the tax law shall be recognized liabilities liquidation loss90Ten thousand yuan (0－90), and the accountant should recognize the settlement income as10Ten thousand yuan (100－90), this liability accounting and tax law differences are all reversed. hypothesisCThe actual settlement amount of this projected liability at the time of the Company's closure is0In accordance with the tax law, the income from the liquidation of liabilities shall be recognized as0(0－0), and the accountant shall recognize the income from liquidation100Ten thousand yuan (100－0), this liability accounting and tax law differences are also fully reversed.
case4:Dcompany2014The amount of annual salary withdrawal is500Ten thousand yuan, actual number450RMB 10,000 yuan, the balance of employee compensation payable at the end of the year is50Ten thousand yuan.Dcompany2015years7The balance of employee compensation payable at the time of liquidation is still50Ten thousand yuan.Dcompany2014Annual accounting treatment is as follows:
Borrow: administrative expenses, etc 5000000
Credit: employee compensation payable----wages 5000000
Borrow: employee compensation payable----wages? 4500000
Loan: cash? 4500000
Difference analysis:Dcompany2015Wages that have not been paid in an annual manner may not be deducted before tax, and the amount of taxable income shall be increased50Ten thousand yuan, the accounting cost of the employee compensation payable is50RMB ten thousand yuan, tax basis is0(50－50). Its tax treatment and example3Same.
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