权益相关递延所得税终止确认环节会计处理探讨——以其他权益工具投资为例  

Thoughts on the Accounting Methods of Equity-Relevant Deferred Income Tax--Taking Other Equity Instrument Investment as An Example

作　　者：杨佳强 刘颖 朱磊 YANG Jia-qiang;LIU Ying;ZHU Lei(Shaanxi Aviation Industry Development Group Company,Xi'an 710001;Shaanxi Investment Group Cooperation,Xi'an 710061)

机构地区：[1]陕西航空产业发展集团有限公司 [2]陕西投资集团有限公司财务管理部

出　　处：《财务与金融》2021年第5期42-45,共4页Accounting and Finance

摘　　要：以其他权益工具投资为代表的金融工具形成的浮盈浮亏、利得和损失,均通过“其他综合收益”科目核算(不能重分类进损益)。在会计准则视角下,这类投资形成的递延所得税属于与所得税费用无关的递延所得税,应当计入相应的资产或者权益科目,不影响当期损益;在所得税税收法律视角下,会计上的这种划分对当期应交所得税的计算缴纳没有直接影响。为此,本文综合所得税会计准则和所得税税收法规,以“其他权益工具投资”为例,对不能重分类进损益的其他综合收益相关递延所得税终止确认规则进行探讨,以期为会计工作者提供借鉴。The floating profits and losses,certain gains and losses of financial instruments represented by other equity instrument investments are accounted through the"other comprehensive income"account(which cannot be reclassified into profit or loss accounts).From the perspective of the accounting standards of income tax,the deferred income tax formed by such investment is irrelevant to income tax expenses,and shall be included in the corresponding asset or equity account without affecting the current profit and loss.From the perspective of income tax law,this division in accounting has no direct impact on the calculation and payment of income tax payable in the current period.Therefore,taking"other equity instrument investment"as an example,this paper discusses the derecognition rules of deferred income tax related to other comprehensive income that cannot be reclassified into profit and loss,and moreover,to provide reference for other accountants.

关 键 词：递延所得税 所得税费用 应交所得税 其他综合收益 终止确认 

分 类 号：F231[经济管理—会计学]