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[初級會計]Income Tax

在課本上看到一段文字不是很懂...

已經知道三種計算Depreciation Methods...

"Many corporations use straight-line in their financial statements to maximize net income.At the same time, they use a special

accelerated-depreciation method on their tax returns to minimize their

income taxes"

為什麼可以maximize net income 時同時也可以減少他們的營業稅呢?

income tax指的是類似營業稅的東西嬤??

謝謝

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  • 1 decade ago
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    為什麼可以maximize net income 時同時也可以減少他們的營業稅呢?

    => 並沒有同時減少喔。注意看原文「At the same time, they use a special accelerated-depreciation method…」這是說在財務會計用的是直線法,而在報稅時採用另一種加速折舊法。而加速折舊法前期折舊費用會較高,因而使淨利變少。淨利變少的同時,當然所得稅費用也少囉。

    income tax指的是類似營業稅的東西嬤??

    =>no,income tax是所得稅。營業稅應該是叫value added tax(印象中)

    希望對你有用

    Source(s): 自已
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