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我國企業未分配盈餘加徵10%所得稅,適用IAS12 會計處理之Q&A

問題內容

回答

1.    IAS12規定,公司是否應於盈餘產生年度認列未分配盈餘10%之所得稅費用?估計時可否考慮預期之盈餘分配?

2.    如公司估計未分配盈餘10%所得稅負債時不應考量預期盈餘分配之效果,若公司訂有明確之股利政策(即公司之股利政策業經股東同意及符合公司章程規定),於計算加徵10%所得稅負債時是否可先扣除該未來分配金額?



 

1.    按現行台灣公司法規定,當年度盈餘分配須俟次年股東會通過盈餘分配案後始得決定,因此適用IAS 12之規定時,企業於盈餘產生年度(第1年)僅須認列17%之所得稅,尚無須就未分配盈餘部分估列10%所得稅費用。

2.    當年盈餘俟次年度(第2年)股東會通過盈餘分配案後,企業始就實際盈餘之分配情形,認列10%之未分配盈餘所得稅費用。

1.     In line with the Company act in Taiwan, the amount of the undistributed earnings of current year should be determined as the earning distribution proposal is approved by the Shareholders’ meeting in the subsequent year. Hence, while applying IAS 12, entities should merely recognize 17% income tax in the year generating earnings. Extra income tax expense (10%) of undistributed earnings of previous year calculated by subtracting dividend from earnings is not recognized until the shareholder’s meeting approves the proposal.

2.     The 10% income tax for undistributed earnings is recognized in the subsequent year when the distribution proposal is approved by the Shareholders’ meeting, and the amount of the undistributed earnings is determined in the meantime.

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