Queenie2022-06-07 17:41:31
Queeniethe author of a new textbook received 100,000 in advance. 40,000 of income tax were paid on the advance when received. The textbook will not be finished until next year. The tax basis of the advance at the end of this year 为什么是0？
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Sinny2022-06-07 18:44:53
Sinny同学你好，tax base指的是税务报表的资产负债表中报告的这个资产或者负债的账面价值
而这个unearned revenue在税务报表中已经确认收入，不确认负债，因此税务报表的金额为0
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对啊，那他确认收入了并且付了4000的tax为什么不应该计入tax base里？
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同学你好，税务报表中，这笔cash received in advance直接确认为收入了，不确认unearned revenue，因此不确认负债，tax base=0
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