Haier 2006 Annual Report Download - page 77

Notes to Financial Statements
財務報表附註 (31 December 2006)
（二零零六年十二月三十一日）
76
Haier Electronics Group Co., Ltd. Annual Report 2006
海爾電器集團有限公司 二零零六年年報
3.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
(Cont’d)
Income tax
Income tax comprises current and deferred tax. Income tax is
recognised in the income statement, or in equity if it relates
to items that are recognised in the same or a different period
directly in equity.
Current tax assets and liabilities for the current and prior
periods are measured at the amount expected to be recovered
from or paid to the taxation authorities.
Deferred tax is provided, using the liability method, on all
temporary differences at the balance sheet date between the
tax bases of assets and liabilities and their carrying amounts
for financial reporting purposes.
Deferred tax liabilities are recognised for all taxable temporary
differences, except:
•where the deferred tax liability arises from goodwill or
the initial recognition of an asset or liability in a
transaction that is not a business combination and, at
the time of the transaction, affects neither the accounting
profit nor taxable profit or loss; and
•in respect of taxable temporary differences associated
with investments in subsidiaries, where the timing of the
reversal of the temporary differences can be controlled
and it is probable that the temporary differences will not
reverse in the foreseeable future.
Deferred tax assets are recognised for all deductible temporary
differences, carryforward of unused tax credits and unused
tax losses, to the extent that it is probable that taxable profit
will be available against which the deductible temporary
differences, and the carryforward of unused tax credits and
unused tax losses can be utilised except:
•where the deferred tax asset relating to the deductible
temporary differences arises from the initial recognition
of an asset or liability in a transaction that is not a
business combination and, at the time of the transaction,
affects neither the accounting profit nor taxable profit or
loss; and
3.4 主要會計政策概要
（續）
所得稅
所得稅包括當期及遞延稅項。所得稅乃
於收益表確認，或如其關於在同一期間
或不同期間直接在股東權益確認之項
目，則在股東權益確認。
當期及過往期間之當期稅項資產及負債
按預期已付予稅務當局或獲退回之數額
計量。
遞延稅項使用負債法，於結算日就資產
與負債稅基與財務申報面賬面值之間所
有暫時差額作出撥備。
遞延稅項負債乃就所有應課稅暫時差額
確認：
• 惟倘遞延稅項負債乃來自商譽或首
次確認交易（業務合併除外）資產或
負債，且交易時並不影響會計溢利
及應課稅溢利或虧損，則另作別
論；及
• 就與附屬公司之投資有關之應課稅
暫時差額確認，惟倘可控制沖回暫
時差額之時間，而暫時差額於可見
未來將不會沖回之情況下，則另作
別論。
在有可扣稅暫時差額、承前之未動用稅
項資產及未動用稅項虧損可供用於抵銷
應課稅溢利之情況下，遞延稅項資產乃
就所有可扣稅之暫時差額、承前之未動
用稅項資產及未動用稅項虧損確認：
• 惟倘遞延稅項資產關於首次確認交
易（業務合併除外）資產或負債產生
之可扣稅暫時差額，且交易時並不
影響會計溢利及應課稅溢利或虧損
則另作別論；及