作者musicdisc1 (musicdisc1)
看板Accounting
標題[問題] 所得稅會計
時間Thu Jan 28 23:53:23 2010
Yarman Inc. began business on January 1, 2007. Its pretax financial income for
the first 2 years was as follows:
2007 $240,000
2008 560,000
The following items caused the only difference between pretax financial income
and taxable income.
A. In 2007, the company collected $180,000 of rent; of this amount, 60,000 was
earned in 2007 ;the other 120,000 will be earned equally over the 2008-2009
period. The full 180,000 was included in taxable income in 2007.
B. The company pays $10,000 a year for life insurance on officers.
C. In 2008, the company terminated a top executive and agreed to $90,000 of
severance pay. The amount will be paid 30,000per year for 2008-2010. the
2008 payment was made. The 90,000 was expensed in 2008. For tax pruposes,
the severance pay is deductible as it is paid.
The enacted tax rates existing at December 31, 2007 are:
2007 30%; 2008 35%; 2009 40%;2010 45%
求： 2007及2008之課稅所得 [98中正會研]
答： 2007課稅所得=240000-120000=120000
2008課稅所得=560000+60000+60000=680000
我的問題是B的項目10000不是永久性差異嗎？怎麼不用加回
我的算法是：2007課稅所得=240000+10000-60000+180000=370000
2008課稅所得=560000+10000+90000-30000=570000
請問我的算法錯在哪裡？感謝~
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1F：推 namdoogmi:因為題目給的稅前淨利有算這保險費了，所以不用在算入 01/29 08:46
2F：→ musicdisc1:我知道稅前淨利已經視為減項…但在計算課稅所得的時候 01/29 14:52
3F：→ musicdisc1:不是應該要加回來嗎？再者不考慮這個因素，我的答案還 01/29 14:53
4F：→ musicdisc1:是跟解答差好多= =" 感謝你的回答！！ 01/29 14:54