咩叫 遞延所得稅?唔該

Deferred tax is an accounting concept, meaning a future tax liability or asset, resulting from temporary differences between book (accounting) value of assets and liabilities and their tax value, or timing differences between the recognition of gains and losses in financial statements and their recognition in a tax computation

You can get more information in HKAS 12 issued by Hong Kong Institute of Certified Public Accountants.

A deferred tax liability shall be recognised for all taxable temporary differences, except to the extent that the deferred tax liability arises from:
(a) the initial recognition of goodwill; or
(b) goodwill for which amortisation is not deductible for tax purposes; or
(c) the initial recognition of an asset or liability in a transaction which:
(i) is not a business combination; and11
(ii) at the time of the transaction, affects neither accounting profit nor
taxable profit (tax loss).
However, for taxable temporary differences associated with investments in subsidiaries,
branches and associates, and interests in joint ventures, a deferred tax liability shall be
recognised in accordance with paragraph 39.

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