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di yan suo de shui de tong su li jie ji qi dui qi ye li run de ying xiang
Pages: 112-116
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  递延所得税递延所得税资产利润可抵扣亏损;
Abstract: 递延所得税资产和递延所得税负债可通俗地解释为暂时放在税务局的资产和欠税务局的债。通过分析递延所得税资产对企业利润的影响可知:因资产减值、交易性金融资产公允价值的下跌、折旧、"三包费"、应付职工薪酬产生的递延所得税资产,其变化方向与利润的变化方向相反;可抵扣亏损与内部交易未实现损益产生的递延所得税资产,其变化方向与利润的变化方向一致。
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