EPISODE · Jun 15, 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】 拆解合并报表内部交易抵消中递延所得税的完整跨学科逻辑——税会视角冲突（集团大局观vs税务个体观）、可抵扣暂时性差异诞生（账面100万vs计税基础120万）、买方税率铁律（未来抵扣环境决定当下税率选择），深度解析"75万vs125万"的50万致命差距。 【核心案例】 B公司（25%税率）卖500万未实现利润存货给A公司（15%税率），年底5亿存货未对外销售，错误按卖方25%算125万递延所得税资产为何大错特错？正确按买方A公司15%税率算75万的"资产在谁手里就用谁税率"法则？铁矿石种子移植土壤比喻：未来在买方15%土壤里开花结果？固定资产10年折旧时间轴上的动态转回？
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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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