國際會計準則第 12 號─所得稅 - tweb.cjcu.edu.tw

1 83 12 IAS 12 IAS 12 84 85

2 X1 $500,000 $50,000 $40,000 25% $20,000 X1 $500,000 50,000 (40,000) $510,000 25% 86 $127,500 (20,000) $107,500 Timing Difference IAS 18 87

3 X1 X1 X3 $440,000 $1,340,000 $234,000 $40,000 $260,000 $800,000 25% X2 $100,000 $370,000 $38,500 $73,000 $440,000 $1,340,000 $40,000 $260,000 $370,000 Other Temporary Difference 88 Defferred Method

4 89 Asset / Liability Method IAS 12 IAS 12 90 B X6 X6 X7X8X9X10 $80,000$100,000$120,000$160,000 0(30,000)(38,000)

5 0B X6 25% X6 X8 17% B X6 $600,000 X6 X6 223,040 11,560 150,000 84,600 $600,000 $150,000 $30,000 $38,000 $11,560 $80,000 $100,000 $120,000 $160,000 91 $84,600 B X6 $73,040 84,600 11,560 73,040 X1 X1 X2 X1 X2 $400,000 $600,000 92 40% 30% 30% 3 X1 X2 $400,000 $300,000 20% 40% 40% X1 $10,000 X2 $10.

6 000 X1 $1,100,000 4 100,000 X2 $20,000 10% X1 $160,000 X2 $380,000 X1 X1 X2 X2 X1X2X3X4X5 $160,000 10,000 -X1 (240,000)120,000)120,000) -X1 320,000(160,000)(160,000) (150,000)(50,000)50,000)150,000) $100,000 10%10%10%10%10% $110,000 X1 X2 X3 X4 $250,000$250,000$250,000$250,000 400,000300,000200,000100,000$(150,000)$( 50,000)$250,000$150,000 93X1 $160,000 10% $160,000 10% $32,000X1 $120,000 10% $120,000 10% $50,000 10% $50,000 10% $150,000 10% $39,000X1 X1 $0$32,000 $32,000 $039,000 $39,000 17,000 32,000 10,000 39,000 X1 $10,000 7,000 X2X3X4X5 $380,000 10,000 20,000 -X1 120,000 $120,000 -X2 (360,000)180,000)$180,000) -X1 (160,000)(160,000) -X2 240,000(120,000)(120,000) (50,000)50,000)150,000)

7 $200,000 10%10%10%10% $220,000X2 $160,000 10% $120,000 10% $120,000 10% $40,000 94X2 $120,000 10% $180,000 10% $180,000 10% $50,000 10% $150,000 10% $68,000X2 X2 $32,000$40,000 $8,000 39,00068,000 29,000 41,000 8,000 20,000 29,000 X2 $20,000 28,000 95 X1 $100,000 10 10% 10% X1 $100,000 X2 $60,000 X3 $200,000 $100,000 10% $10,000X1 X2 X3 $100,000$60,000$200,000 10% 10% 10% $110,000$16,000$120,000 5,0003,0002,000 $115,000$13,000$118,000X1 X1 $0$5,000 $5,000X2 X2 $5,000$2,000 $3,000X3 X3 $2,000$0 $2,000 10,000 5,000 5,000 96 10,000 1,000 1, 6,000 3,000 3,000 1,000 1, 20,000 18,000 2,000 1,000 1,000 X1 $10,000 $1,000 $9,000X2 $6,000 $1,000 $5,000X3 $20,000 $1,000 $19,000 5,000 5, 6,000 3,000 3, 20,000 18,000 2.

8 000 97 X1 1 1 $100,000 10% X3 12% $20 $10 X1 $200,000 10% X1 $10,000 X1 X1 X1 $10,000 $100,000 $95,196 $100,000 $95,196 $4,804 $97,556 $95,196 $2,360 12% $.141 $.141 $141 $195, ,00011,4241,424$196, ,00011,5941,594$198, ,00011,7861,786$100,000 11% $.141 $1141 $7 $197, ,00010,7317311198, ,00010,8128121199, ,00010,901901$100,000X1 $97,556 $95,196 17% $401X1 $98,287 $96,620 17% $283X2 $99,099 $98,214 17% $150 98X3 $100,000 $100,000 17% $ 97,556 4,804 100,000 2,360 401 11,424 1,424 10,000 19,882 118 20,000$200,000 10% $20,000 $401 $283 $118 X1 $20,000 283 $200,000 $10,731 $11,424 $199,307 X1 $199,307 $20,000 (118)

9 19,882 $179,425 9,000 99 $188,425 10 X3 $500,000 $800,000 17% X3 136,000 136,000$800,000 17% $136, 40,800 40,800 $500,000 15% $75,000 $136,000 30% $40,800 IAS 16 98 1 3 $1,000,000 5 98 99 100 $400,000 $600,000 100 $800,000 25% 98 $50,000 99 $40,000 99 $400,000 Carryback 2 Carryforward 5 101 87,500 54,167 33,33398 $400,000 $133,333 $50,000 $216,667 $216,667 $54, 400,000 300,000 100,00099 $1,000,000 $200,000 $400,000 $1,200,000 99 $1,000,000 $333,333 $666,667 99 $1,200,000 $666,667 $133,333 99 $133,333 $33,333 $100, 160,000 8,333 168,33399 $600,000 $33,333 $40,000 $673,333 $673,333 $168,333 99 $1,200,000 4 $300,000 99 $1,200,000 $300,000 $900,000 99 $1,000,000 $333,333 $266,667 $400,000 99 $900,000 $400,000 $125,000 99 $125,000 $133,333 $8,333 175,000 25,000 200,000100 $800,000 $100.

10 000 $700,000 $700,000 $175,000 100 $1,200,000 $300,000 $300,000 $600,000 100 $1,000,000 $333,333 $266,667 $200,000 $200,000 100 $600,000 $200,000 $100,000 100 $100,000 $125,000 $25,000