EPISODE · May 24, 2026 · 15 MIN
注册会计师综合一 财务报告及合并报表17 合并报表所得税用买方税率
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 死磕合并报表所得税会计处理的"向前看"逻辑——内部交易抵消产生的可抵扣暂时性差异、买卖双方税率冲突时的买方税率铁律，以及"资产在谁手里就用谁的税率"的三维时空坐标系。 【核心案例】 集团内部未实现利润500万，合并报表为何凭空多出75万递延所得税资产？会计视角（抵消利润、账面价值100万）vs税法视角（承认交易、计税基础120万）的底层冲突；可抵扣暂时性差异=未来少交税=当期递延所得税资产；A公司15%、B公司25%，B卖货给A，未实现利润500万，货在A仓库，递延所得税资产=500万×15%=75万（非125万）；"土壤与种子"比喻：过去在卖方土壤交税，未来在买方土壤抵扣；固定资产内部交易跨期折旧，递延所得税如何在时间轴上逐年转回？
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注册会计师综合一 财务报告及合并报表17 合并报表所得税用买方税率
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