1. Current income tax expense = current income tax+deferred income tax.

2. Looking at the topic without looking at the entries, the deferred income tax liabilities are 400,000 yuan at the beginning of the year and 500,000 yuan at the end of the year, indicating a net increase of 654.38+million yuan. It can be understood that there is another unpaid tax of 65,438+000,000 yuan for this year;

Deferred income tax assets amount to RMB 250,000 at the beginning of the year and RMB 200,000 at the end of the year. Deferred income tax was overpaid in the past and can be used to make up for it in future years, so the end of this year is less than the beginning of the year, that is, 50 thousand yuan has been used up.

Ok, let's understand, if the corresponding expenses, whether the debtor is the debit of the expenses. For example, if you pay the employee's salary, this is a normal debt subject, and you usually borrow expenses, so the debt is 65,438+000,000 and the expenses are 65,438+000,000; Is the credit of the asset the debit of the expense? For example, the depreciation of fixed assets, depreciation to management expenses. Therefore, the assets are 50,000 less, so this year's expenses are 654,380,000+50,000 more liabilities = 654,380,000 less assets.

Debit: income tax expense 150000.

Loan: deferred income tax liabilities 100000.

Deferred income tax assets 50,000

As for all income tax expenses this year = normal tax 5,000,000+current deferred tax 65,438+050,000 = 5,654,38+050,000.

You can understand it with normal assets and liabilities.

I have an example that I thought of when I answered someone's question last time for your reference.

There is a problem like this: the book value of trading financial assets is 20 million yuan, the book value of tax basis is130,000 yuan, the book value of expected liabilities is150,000 yuan, and the book value of tax basis is 0. Except for the above, the book value of other assets and liabilities of the enterprise is not different from that of tax basis, and there is no opening balance of deferred income tax assets and liabilities, and the applicable income tax rate is 25%. It is expected that the enterprise will generate enough taxable income in the future.

I understand it this way:

The Commissioner of Finance and Taxation spoke. Finance says my stock has risen to 20 million this year. Do I have to pay taxes? The tax collector said that it's up to you to make money like this. Finance said, but 20 million is the market price, I haven't sold it yet, and I have no money to give it to you. The tax collector thought, well, that's right. Then you can pay it later. This is a deferred income tax liability. If it is sold after finance, it will be paid with the proceeds.

Dialogue between tax commissioners ii. Finance said that you think I still owe others 1.5 million this year. Is it possible to pay less tax? I can't afford to offend you and the black acerbity society. Our relationship is still relatively good. Do you think I can get rid of mine, and then only underwear will be left? When the tax administrator's face turns black, he will have to pay what he wants, but I don't have to pay what he wants. Under the sunshine of socialism, will the underworld have me? Finance cried, so what do you think I should do? If I pay it back next year, I will have no food. The administrator thinks so, too. You can't kill the goose that lays the golden egg. He just said that there is no underworld here, only organizations with underworld nature. It is shameful for you to give them money. When paying income tax, it will all be increased to taxable income. As for next year, just pay less. This is a deferred income tax asset.

Typing is not easy. If you are satisfied, please adopt it.