美国会计准则 中国会计准则 中国企业所得税简明对比表 英文版docWord文档格式.docx

美国会计准则 中国会计准则 中国企业所得税简明对比表 英文版docWord文档格式.docx

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AnnualCorporateIncomeTaxReturn

（13forms）

RelatedPartyTransactionForms

（9Forms）

USGAAPdoesnotrequirecomparativeinformation.However,SECregistrantsarerequiredtopresentbalancesheetsasoftheendofthecurrentandpriorreportingperiodsandallotherstatementsforthethreemostrecentreportingperiods.

Thepresentationoffinancialstatementsofthecurrentperiodshallatleastprovidethecomparativedataofallitemsofthepreviouscomparativeperiod,aswellastheexplanationsontheunderstandingofthefinancialstatementsofthecurrentperiod,unlessitisotherwiseprovidedforinotheraccountingstandards.（CAS30.8）

Nocomparativeinformationisrequired.

SECrulesexplicitlyrequiresubtotalsforcurrentassetsandcurrentliabilities（RegulationS-X,Rule5-02）inbalancesheet.

[SimilartoUSGAAP.Theassetsandliabilitiesshallbepresentedascurrentandnon-currentassetsandliabilities,respectively.]（CAS30.12）

N/A

Property,PlantandEquipment

Property,plantandequipmentisrecognizedinitiallyatcost.

[SimilartoUSGAAP]（CAS4.7）

[SimilartoUSGAAP]（CITLawI/R56）

Property,plantandequipmentisdepreciatedoveritsusfullife.

●Straightlinemethod

●Decliningbalancemethod 

●Sum-of-the-years'

-digitsmethod

●Depreciationbasedonuse（activity）

[SimilartoUSGAAP]（CAS4.17）

OnlydeprecitioncomputedbystraightlinemethodisdeductibleforCITpurpose.（CITLawI/R59）

[Temporarydifference]

Anitemofproperty,plantandequipmentisdepreciatedevenifitisidle,butnotifitisheldforsale.

Landisalsonotdepreciated.

[SimilartoUSGAAP.InvestmentProperty–Buildingisnotdepreciated（aHFSasset）]

（CAS4.14）

Landisnotdepreciated.（CAS4.14）

Idlefixedassets（otherthanbuildings）andfixedassetsthatisnotrelatedtobusinessarenotdepreciated.

Landaccountedforasafixedassetisnotdepreciated.（CITLaw11）

Estimatesofusefullifeandresidualvalue,andthemethodofdepreciationarereviewedonlywheneventsorchangesincircumstancesindicatethatthecurrentestimatesordepreciationmethodarenolongerappropriate.

Anychangesareaccountedforprospectivelyasachangeinestimate.

Anenterpriseshall,atleastattheendofeachyear,haveacheckontheusefullife,expectednetsalvagevalue,andthedepreciationmethodofthefixedassets.（CAS4.19）

[SimilartoUSGAAP]（CAS4.19）

Residualvalueoffixedassetscannotbechangedoncedetermined.

（CITLawI/R59）

Subsequentexpenditureiscapitalizedonlywhenitisprobablethatitwillgiverisetofutureeconomicbenefits.

[SimilartoUSGAAP]（CAS4.6）

Comprehensiverepaircostforfixedassetsshouldbecapitalizedandamortizedovernolessthan3years.

（CITLaw13,CITLawI/R70）

Therevaluationofproperty,plantandequipmentisnotpermitted.

[FollowPRCGAAP]（CITLawI/R56）

Thegainorlossondisposalisthedifferencebetweenthenetproceedsreceivedandthecarryingamountoftheasset.

[SimilartoUSGAAP.Inaddition,relevanttaxexpensesarealsodeductibleincomputingthedisposalgainorloss.]（CAS4.6）

DisposalgainistaxableforCIT.

Disposallossneedstobereportedtotaxauthoritybeforededuction,ifthedisposedfixassethasreachedorexceededitsusefullife.

Saleslossatfairvalueinnormalbusinessoperationsneedstobereportedtotaxauthoritybeforededuction.

Forotherlossesoffixedassets,thetaxauthority’sapprovalshallberequiredfordeduction.

（SATOrder[2011]No.25）

IntangibleAssetsandGoodwill

Intangibleassetsaremeasuredinitiallyatfairvalue.

Theintangibleassetsshallbeinitiallymeasuredaccordingtoitscost.（CAS6.12）

Intangibleassetscannotberevalued.

[SimilartoUSGAAP]（CAS6.12）

Goodwillisrecognizedonlyinabusinesscombinationandismeasuredasaresidual.

[SimilartoUSGAAP]CAS20.13

[FollowPRCGAAP]

Goodwillandotherintangibleassetswithindefiniteusefullivesarenotamortized,butinsteadaresubjecttoimpairmenttestingatleastannually.

"

Reversal"

ofimpairmentlossisnotallowed.

[SimilartoUSGAAP]CAS6.19

[SimilartoUSGAAP]CAS8.17

Intangibleassetsthatarenotrelatedtobusinesscannotbeamortized.

（CITLaw12）

Intangibleassetswithfiniteusefullivesareamortizedovertheirexpectedusefullives.

[SimilartoUSGAAP]CAS6.17

Intangibleassetsshouldbeamortizedbystraightlinemethodovernolessthan10yearsorovercontractualperiod.

（CITLawI/R67）

Subsequentexpendituresonanintangibleassetisnotcapitalizedunlessitcanbedemonstratedthattheexpenditureincreasestheutilityoftheasset.

Itonlyspecifiessubsequentexpenditureson“R&

D”projects.[R-expense;

D-capitalized]（CAS6.10）

Borrowigcostcouldbecapitalized.

（CITLawI/R37）

Bothinternalresearchanddevelopmentexpenditureisexpensedasincurred.Specialcapitalizationcriteriaapplytoin-processR&

Dacquiredinabusinesscombination,direct-responseadvertising,softwaredevelopedforinternaluseandsoftwaredevelopedforsaletothirdparties.

Theresearchexpendituresforitsinternalresearchanddevelopmentprojectsofanenterpriseshallbeexpensedincurrentperiod.（CAS6.8）

Thedevelopmentexpendituresforitsinternalresearchanddevelopmentprojectsofanenterprisemaybecapitalizedasintangibleassets（CAS6.9）

Thetaxpositionofself-developedintangibleassetsfollowsPRCGAAP（development）plusanyexpenditurestobringtheassetstoexpectedconditionbeingreadyforuse.（CITLawI/R66）

Thefollowingcostscannotbecapitalizedasintangibleassets:

internallygeneratedgoodwill,coststodevelopcustomerlist,start-upcostsandtrainingcosts.

[SimilartoUSGAAP]（CAS6.11）

Internallygeneratedgoodwillcannotbeamortized.（CITLaw12）

InvestmentProperty

Thereisnospecificdefinitionofinvestmentproperty;

suchpropertyisaccountedforasproperty,plantandequipmentunlessitmeetsthecriteriatobeclassifiedas“heldforsale”.

Investmentpropertyispropertyheldtoearnrentalincomeorforcapitalappreciation,orboth.

（CAS3.2）

Thisstandardshallapplytothefollowinginvestmentrealestates:

（1）Thelanduserightwhichhasalreadybeenrented;

（2）Thelanduserightwhichisheldandpreparedfortransferafterappreciation;

（3）Thebuildingswhichhavealreadybeenrented.

RentalincomeandcapitalappreciationaretaxableforCIT.

Investmentpropertyisrecognizedinitiallyatcost.

[SimilartoUSGAAP]（CAS3.7）

Subsequenttoinitialrecognitionallinvestmentpropertyismeasuredusingthecostmodel.

Generallycostmodelshouldbeused.

Fairvaluemodelisalsopossiblewhenanactivemarketexistsandmarketpriceisavailable.

（CAS3.9）

Fortheinvestmentrealestatemeasuredthroughthefairvaluemodel,thereisnodepreciationoramortizationmadeforit.

Itsbookvalueshallbeadjustedonthebasisofitsfairvalueonthedateofthebalancesheet,andthedifferencebetweenthefairvalueanditsoriginalbookvalueshallbeincludedinthecurrentprofitsandlosses.

Therevaluationoftaxpositionofinvestmentpropertyisnotpermitted.

（CITLawI/R56）

Onlysalesordisposalgain（loss）istaxable（deductible）forCIT.

Investmentpropertyisaccountedforasproperty,plantandequipment,andtherearenotransferstoorfroman“investmentproperty”category.

Whereanenterprisewhichhaswell-establishedevidencetoindicatethatthepurposeoftheinvestmentpropertyhaschanged,itshallconverttheinvestmentpropertytootherassetsorviseversa.（CAS3.13）

Investmentpropertyistreatedinthesamewayas“property,plantandequipment”aswellas“landuseright”inPRCtax.

Inventory

Generallyinventoriesaremeasuredatthelowerofcostandmarket.

Theinventoriesshallbeinitiallymeasuredatcost.

（CAS1.5）

Whereanon-monetaryassetstransactionsatisfiesthefollowingconditionsatthesametime,thefairvalueoftheassetsreceivedandrelevanttaxesshallberegardedasthetransactioncost,andthedifferencebetweenthefairvalueoftheassetsreceivedandthecarryingvalueoftheassettransferredoutshallberecordedintotheprofitorlossofthecurrentperiod:

（1）Thetransactioniscommercialinnature;

and

（2）Thefairvalueoftheassetsreceivedortransferredoutcanbemeasuredreliably.

（CAS7.3）

1.Fortheinventoryacquiredbycashpayment,itspurchasepriceandtherelevanttaxesandexpensespaidshallbeusedasitscost;

2.Fortheinventoryacquiredthroughmeansotherthancashpayment,thefairvalueofsuchinventoryandtherelevanttaxesandexpensesshallbeusedascost.

（CITLawI/R72）

Costincludesalldirectexpendituretogetinventoryreadyforsale,includingattributableoverheads.

Thecostofinventoryconsistsofpurchasecosts,processingcostsandothercosts.（CAS1.5）

Othercostsofinventories"

referstothosecosts,otherthanpurchasecostsandprocessingcosts,happenedinbringingtheinventoriestotheirpresentlocationandcondition.（CAS1.8）

[Seeabove]（CITLawI/R72）

“Market”iscurrentreplacementcostlimitedbynetrealisablevalue（ceiling）andnetrealisablevaluelessanormalprofitmargin（floor）.

Netrealisablevalueistheestimatedsellingpriceles