Haier 2008 Annual Report Download - page 78

Annual Report 2008
二零零八年年報
海爾電器集團有限公司
Haier Electronics Group Co., Ltd
76
Notes to Financial Statements
財務報表附註
31 December 2008
二零零八年十二月三十一日
2.4 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 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.
2.4 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
接在權益確認之項目，則在權益確認。
當期及過往期間之當期稅項資產及負債按預期
獲退回或已付予稅務當局之數額計量。
遞延稅項使用負債法，於結算日就資產與負債
稅基與財務申報其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
不影響會計溢利或應課稅溢利或虧損，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。
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