| 1. | Deferred income tax liability method 递延所得税负债法 |
| 2. | Deferred income tax liabilities 递延所得税负债 |
| 3. | Article 19 an enterprise shall not discount any deferred income tax asset or deferred income tax liability 第十九条企业不应当对递延所得税资产和递延所得税负债进行折现。 |
| 4. | The core of balance sheet liability method is discussed in the paper , namely , affirmation and measure of deferred income tax liabilities and deferred income tax assets 文章主要就资产负债表债务法的核心,即递延所得税负债和递延所得税资产的确认和计量进行了探讨。 |
| 5. | Article 23 the deferred income tax assets and deferred income tax liabilities shall be respectively presented as the non - current assets and non - current liabilities in the balance sheet 第二十三条递延所得税资产和递延所得税负债应当分别作为非流动资产和非流动负债在资产负债表中列示。 |
| 6. | Where there is any taxable temporary difference or deductible temporary difference , it shall be recognized as a deferred income tax liability or deferred income tax asset according to the present standards 存在应纳税暂时性差异或可抵扣暂时性差异的,应当按照本准则规定确认递延所得税负债或递延所得税资产。 |
| 7. | Where there is difference between the carrying amount of the assets or liabilities and its tax base , the deferred income tax assets or the deferred income tax liabilities shall be determined according to the present standards 资产、负债的账面价值与其计税基础存在差异的,应当按照本准则规定确认所产生的递延所得税资产或递延所得税负债。 |
| 8. | The deferred income tax liabilities arising from the taxable temporary differences related to the investments of subsidiary companies , associated enterprises and contractual enterprises shall be recognized according to article 12 of the present standard 与子公司、联营企业及合营企业的投资相关的应纳税暂时性差异产生的递延所得税负债,应当按照本准则第十二条的规定确认。 |
| 9. | Article 16 on the balance sheet day , the current income tax liabilities ( or assets ) incurred in the current period or prior periods shall be measured in light of the expected payable ( refundable ) amount of income taxes according to the tax law 第十六条资产负债表日,对于当期和以前期间形成的当期所得税负债(或资产) ,应当按照税法规定计算的预期应交纳(或返还)的所得税金额计量。 |
| 10. | Article 17 on the balance sheet day , the deferred income tax assets and deferred income tax liabilities shall be measured at the tax rate applicable to the period during which the assets are expected to be recovered or the liabilities are expected to be settled 第十七条资产负债表日,对于递延所得税资产和递延所得税负债,应当根据税法规定,按照预期收回该资产或清偿该负债期间的适用税率计量。 |