企业会计准则第18号－－所得税
（财会[2006]3号　二○○六年二月十五日）

Accounting Standards for Enterprises No. 18 – Income Tax
(No. 3 [2006] of the Ministry of Finance February 15, 2006)

第一章  总则
Chapter I  General Provisions

　　第一条　为了规范企业所得税的确认、计量和相关信息的列报，根据《企业会计准则——基本准则》，制定本准则。

Article 1  For the purpose of regulating the recognition and measurement of enterprise income taxes, and the presentation of relevant information, these Standards are formulated in accordance with the Accounting Standards for Enterprises – Basic Standards.

　　第二条　本准则所称所得税包括企业以应纳税所得额为基础的各种境内和境外税额。
Article 2 The "income taxes" as mentioned in these Standards includes all types of domestic and      overseas tax amounts based on the amounts of taxable income.
　　第三条　本准则不涉及政府补助的确认和计量，但因政府补助产生暂时性差异的所得税影响，应当按照本准则进行确认和计量。
Article 3 These Standards do not involve the recognition and measurement of government grants, but the temporary difference of income tax arising from government grants shall be recognized and measured in accordance with these Standards.
　　第二章　计税基础
Chapter II Tax Base
　　第四条 企业在取得资产、负债时，应当确定其计税基础。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。
Article 4 Where an enterprise obtains any asset or liability, it shall determine its tax base. The difference between the carrying amount of the asset or liability and its tax base, the deferred income tax asset or the deferred income tax liability shall be determined according to these Standards.
　　第五条 资产的计税基础，是指企业收回资产账面价值过程中，计算应纳税所得额时按照税法规定可以自应税经济利益中抵扣的金额。
Article 5 The "tax base of an asset" refers to the amount which may be deducted from the taxable benefits when the amount of taxable income is calculated in accordance with the tax law provisions during the course of the enterprise' recovering the carrying amount of the asset.
　　第六条 负债的计税基础，是指负债的账面价值减去未来期间计算应纳税所得额时按照税法规定可予抵扣的金额。
Article 6 The "tax base of an liability" refers to the carrying amount of a liability less the amount of the amount of taxable income to be calculated in the future period which can be deducted pursuant to the tax law.
　　第三章 暂时性差异
Chapter III Temporary Differences
　　第七条　暂时性差异，是指资产或负债的账面价值与其计税基础之间的差额；未作为资产和负债确认的项目，按照税法规定可以确定其计税基础的，该计税基础与其账面价值之间的差额也属于暂时性差异。
按照暂时性差异对未来期间应税金额的影响，分为应纳税暂时性差异和可抵扣暂时性差异。
Article 7 The "temporary difference" refers to a difference between the carrying amount of an asset or liability and its tax base. For an item not recognized as an asset or liability, if its tax base can be determined in accordance with the tax law, the difference between the tax base and its carrying amount is a temporary difference as well.

Based on the effects of temporary differences on the future taxable amounts, the temporary differences are classified into taxable temporary differences and deductible temporary differences.
　　第八条　应纳税暂时性差异，是指在确定未来收回资产或清偿负债期间的应纳税所得额时，将导致产生应税金额的暂时性差异。
Article 8 The term "taxable temporary difference" refers to a temporary differences that will result in taxable amounts in the future when the carrying amount of the asset is recovered or the liability is settled.
　　第九条　可抵扣暂时性差异，是指在确定未来收回资产或清偿负债期间的应纳税所得额时，将导致产生可抵扣金额的暂时性差异。
Article 9 The term "deductible temporary difference" refers to a temporary difference that will result in amounts that are deductible in the future when the carrying amount of the asset is recovered or the liability is settled.
　　第四章　确认
Chapter IV Recognition
　　第十条 企业应当将当期和以前期间应交未交的所得税确认为负债，将已支付的所得税超过应支付的部分确认为资产。
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。
Article 10 An enterprise shall recognize the accrued income tax of the current period and prior periods as a liability and shall recognize the part of the income tax already paid in excess of the payable amount as an asset.

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 in pursuance of these Standards.

　　第十一条 除下列交易中产生的递延所得税负债以外，企业应当确认所有应纳税暂时性差异产生的递延所得税负债：
（一）商誉的初始确认。
（二）同时具有下列特征的交易中产生的资产或负债的初始确认：
1．该项交易不是企业合并；
2．交易发生时既不影响会计利润也不影响应纳税所得额（或可抵扣亏损）。
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。
Article 11 Except for the deferred income tax liabilities arising from the following transactions, an enterprise shall recognize the deferred income tax liabilities arising from all taxable temporary differences:
(1) The initial recognition of business reputation;
(2) The initial recognition of assets or liabilities arising from the following transactions which are simultaneously featured by the following:
(a) The transaction is not business combination;
(b) At the time of transaction, the accounting profits will not be affected, nor will the taxable amount (or the deductible losses) be affected.

The deferred income tax liabilities arising from the taxable temporary differences relating to the investments of subsidiary companies, associated enterprises and contractual enterprises shall be recognized in accordance with Article 12 of these Standards.


　　第十二条　企业对与子公司、联营企业及合营企业投资相关的应纳税暂时性差异，应当确认相应的递延所得税负债。但是，同时满足下列条件的除外：
（一）投资企业能够控制暂时性差异转回的时间；
（二）该暂时性差异在可预见的未来很可能不会转回。
Article 12 The taxable temporary differences relating to the investments of subsidiary companies, associated enterprises and joint enterprises shall recognized as corresponding deferred income tax liabilities, however, excluding those that simultaneously satisfy the following conditions:
(1) The investing enterprise can control the time of the reverse of temporary differences; and
(2) The temporary differences are unlikely to reverse in the excepted future.
　　第十三条　企业应当以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限，确认由可抵扣暂时性差异产生的递延所得税资产。但是，同时具有下列特征的交易中因资产或负债的初始确认所产生的递延所得税资产不予确认：
（一）该项交易不是企业合并；
（二）交易发生时既不影响会计利润也不影响应纳税所得额（或可抵扣亏损）。
资产负债表日，有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的，应当确认以前期间未确认的递延所得税资产。
Article 13 An enterprise shall recognize the deferred income tax liability arising from a deductible temporary difference to the extent of the amount of the taxable income which it is most likely to obtain and which can be deducted from the deductible temporary difference. However, it shall not recognize the deferred income tax assets arising from the initial recognition of assets or liabilities in a transaction which is simultaneously featured by the following:
(1) This transaction is not business combination; and
(2) At the time of transaction, the accounting profits will not be affected, nor will the taxable amount (or the deductible losses) be affected.
On the balance sheet date, if there is any exact evidence showing that it is likely to acquire a sufficient amount of taxable income in a future period to offset against the deductible temporary difference, the deferred income tax assets unrecognized in prior periods shall be recognized.


　　第十四条　企业对与子公司、联营企业及合营企业投资相关的可抵扣暂时性差异，同时满足下列条件的，应当确认相应的递延所得税资产：
（一）暂时性差异在可预见的未来很可能转回；
（二）未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额。
Article 14 For the deductible temporary difference relating to the investments of the subsidiary companies, associated enterprises and joint enterprises, the enterprise shall recognize the corresponding deferred income tax assets for those that meet the following requirements:
(1)The temporary differences are likely to be reversed in the expected future; and
(2)It is likely to acquire any amount of taxable income that may be used for deducting the deductible temporary differences.
　　第十五条　企业对于能够结转以后年度的可抵扣亏损和税款抵减，应当以很可能获得用来抵扣可抵扣亏损和税款抵减的未来应纳税所得额为限，确认相应的递延所得税资产。
Article 15 For any deductible loss or tax deduction that can be carried forward to the next year, the corresponding deferred income tax asset shall be determined to the extent that the amount of future taxable income to be offset by the deductible loss or tax deduction to be likely obtained.
　　第五章 计量
Chapter V Measurement
　　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。
Article 16 On the balance sheet date, the current income tax liabilities (or assets) incurred in the current period or prior periods shall be measured on the basis of the expected payable (refundable) amount of income tax, which is calculated according to the tax law.
　　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。
适用税率发生变化的，应对已确认的递延所得税资产和递延所得税负债进行重新计量，除直接在所有者权益中确认的交易或者事项产生的递延所得税资产和递延所得税负债以外，应当将其影响数计入变化当期的所得税费用。
Article 17 On the balance sheet date, the deferred income 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.

If the applicable tax rate changes, the deferred income assets and deferred income tax liabilities which have been recognized shall be re-measured, excluding the deferred income tax assets and deferred income tax liabilities arising from any transactions or events directly recognized as the owners' equities, the amount affected by them shall be recorded in the income tax expenses of the current period during which the change occurs.
　　第十八条　递延所得税资产和递延所得税负债的计量，应当反映资产负债表日企业预期收回资产或清偿负债方式的所得税影响，即在计量递延所得税资产和递延所得税负债时，应当采用与收回资产或清偿债务的预期方式相一致的税率和计税基础。
Article 18 The measurement of deferred income tax assets and deferred income tax liabilities shall reflect the effects of the expected asset recovery or liability settlement method on the income tax, i.e., the tax rate and tax base, which is adopted at the time of measurement of the deferred income tax assets and deferred income tax liabilities, shall be identical with those expected asset recovery or liability settlement method.
　　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。
Article 19 An enterprise should not discount any deferred income tax asset or deferred income tax liability.
　　第二十条　资产负债表日，企业应当对递延所得税资产的账面价值进行复核。如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。
在很可能获得足够的应纳税所得额时，减记的金额应当转回。
Article 20 The carrying amount of deferred income tax assets shall be reviewed at each balance sheet date. If it is unlikely to obtain sufficient taxable income to offset against the benefit of the deferred income tax asset, the carrying amount of the deferred income tax assets shall be written down.
Any such write-down should be subsequently reversed where it becomes probable that sufficient taxable income will be available.
　　第二十一条　企业当期所得税和递延所得税应当作为所得税费用或收益计入当期损益，但不包括下列情况产生的所得税：
（一）企业合并。
（二）直接在所有者权益中确认的交易或者事项。

　　第二十二条　与直接计入所有者权益的交易或者事项相关的当期所得税和递延所得税，应当计入所有者权益。
Article 21 An enterprise' income tax of the current period and deferred income tax shall be treated as income tax expenses or incomes and shall be recorded in the current profits and losses, excluding the income taxes incurred in the following circumstances:
(1)The business combination; and
(2)The transactions or events directly recognized as the owner's equities.

Article 22 The income tax in the current period and deferred income tax relating to the transactions or events directly recorded in the owner's equities shall be recorded in the owner's equities.
　　第六章　列报
Chapter VI Presentation
　　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。
Article 23 The deferred income assets and deferred income tax liabilities shall be respectively presented in the non-current assets and non-current liabilities in the balance sheet.
　　第二十四条　所得税费用应当在利润表中单独列示。
Article 24 The income tax expenses shall be presented separately in the profit statement.
　　第二十五条　企业应当在附注中披露与所得税有关的下列信息：
（一）所得税费用（收益）的主要组成部分。
（二）所得税费用（收益）与会计利润关系的说明。
（三）未确认递延所得税资产的可抵扣暂时性差异、可抵扣亏损的金额（如果存在到期日，还应披露到期日）。
（四）对每一类暂时性差异和可抵扣亏损，在列报期间确认的递延所得税资产或递延所得税负债的金额，确认递延所得税资产的依据。
（五）未确认递延所得税负债的，与对子公司、联营企业及合营企业投资相关的暂时性差异金额。

Article 25 An enterprise shall, in its notes, disclose the following information relating to the income tax:
(1)The main constituent parts of the income tax expenses (incomes);
(2)A description about the relationship between the income tax expenses (incomes) and the accounting profits;
(3)The amounts of deductible temporary differences or deductible losses of unrecognized deferred income tax assets (if there is a date due, it shall disclose the date due);
(4)Each category of temporary difference and deductible loss, the amount of the deferred income tax assets or deferred income tax liabilities which are recognized during the presentation period, the basis for the recognition of the deferred income tax assets; and
(5)For any deferred income tax liabilities which have not been recognized, the amounts of temporary differences relating to the investments of the subsidiary companies, associated enterprises and joint enterprise.