Haier 2010 Annual Report Download - page 113

31 December 2010
二零一零年十二月三十一日
NOTES TO FINANCIAL STATEMENTS
財務報表附註
HAIER ELECTRONICS GROUP CO., LTD 海爾電器集團有限公司
Annual Report 2010 二零一零年年報 111
2.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (Cont’d)
Income tax
Income tax comprises current and deferred tax. Income tax relating
to items recognised outside profit or loss is recognised outside profit
or loss, either in other comprehensive income or 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, based on tax rates (and tax laws)
that have been enacted or substantively enacted by the end of
the reporting period, taking into consideration interpretations and
practices prevailing in the countries in which the Group operates.
Deferred tax is provided, using the liability method, on all temporary
differences at the end of the reporting period 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 and joint ventures, 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。與於損益以外確
認之項目有關之所得稅不會於損益確認，而會
於其他全面收益或直接於權益確認。
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，並根據
於報告期末已經頒佈或實質上已頒佈之稅率（及
稅法）及考慮本集團營運所在國家通行之詮釋及
慣例釐定。
遞延稅項使用負債法，於報告期末就資產與負
債之稅基與其作財務申報用途之賬面值之間所
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）中之資產或負債，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
• 就與附屬公司及合營企業之投資有關之應
課稅暫時差額而言，倘可控制撥回暫時差
額之時間，而暫時差額於可見未來將不會
撥回之情況下，則另作別論。