What Is a Deferred Tax Asset?

什么是递延所得税资产？

A deferred tax asset is an item on a company's balance sheet that reduces its taxable income in the future.

递延所得税资产是公司资产负债表上的一个项目，它会减少公司未来的应税收入。

Such a line item asset can be found when a business overpays its taxes. This money will eventually be returned to the business in the form of tax relief. Therefore, the overpayment becomes an asset to the company.

当企业多缴税款时，可以找到这样的行项目资产。这笔钱最终将以税收减免的形式返还给企业。因此，超额支付的部分成为公司的资产。

A deferred tax asset is the opposite of a deferred tax liability, which indicates an expected increase in the amount of income tax owed by a company.

递延所得税资产与递延所得税负债相反，后者表明公司所欠付所得税金额的预期增加。

Understanding Deferred Tax Assets

关于递延所得税资产

A deferred tax asset is often created when taxes are paid or carried forward but cannot yet be recognized on the company's income statement.

递延所得税资产通常是在支付或结转税款但尚未在公司损益表中确认时产生的。

For example, deferred tax assets can be created when the tax authorities recognize revenue or expenses at different times than the periods that the company follows as an accounting standard.

例如，当税务机关在不同于公司遵循的会计准则期间确认收入或费用时，可以创建递延所得税资产。

These assets help reduce the company’s future tax liability.

这些资产有助于减少公司未来的纳税义务。

It is important to note that a deferred tax asset is recognized only when the difference between the loss value or depreciation of the asset is expected to offset its future profit.

值得注意的是，只有当资产的损失价值或折旧之间的差额预计将抵消其未来利润时，才确认递延所得税资产。

A deferred tax asset might be compared to rent paid in advance or a refundable insurance premium. While the business no longer has the cash on hand, it does have its comparable value, and this must be reflected in its financial statements.

递延所得税资产可以比作预付租金或可退还的保险费。虽然企业手头不再有现金，但它确实有其可比价值，这必须反映在其财务报表中。

Examples of Deferred Tax Assets

递延所得税资产示例

One straightforward example of a deferred tax asset is the carryover of losses. If a business incurs a loss in a financial year, it usually is entitled to use that loss in order to lower its taxable income in the following years. In that sense, the loss is an asset.

递延所得税资产的一个简单例子是亏损结转。如果一家企业在一个财政年度出现亏损，它通常有权利用该亏损来降低其未来几年的应税收入。从这个意义上说，损失是一种资产。

Another scenario arises when there is a difference between accounting rules and tax rules. For example, deferred taxes exist when expenses are recognized in a company's income statement before they are required to be recognized by the tax authorities or when revenue is subject to taxes before it is taxable in the income statement.

当会计规则和税收规则之间存在差异时，会出现另一种情况。例如，当费用在税务机关要求确认之前在公司的利润表中予以确认时，或当收入在利润表中应纳税之前需纳税时，存在递延所得税。

Essentially, whenever the tax base or tax rules for assets and/or liabilities are different, there is an opportunity for the creation of a deferred tax asset.

基本上，只要资产和/或负债的税基或税收规则不同，就有机会创设递延所得税资产。

How to Calculate a Deferred Tax Asset

如何计算递延所得税资产

Say a computer manufacturing company estimates, based on past experience, that the percentage of computers that will be sent back for warranty repairs in the next year is 2% of the total production. If the company's total revenue in year one is $3,000 and the warranty expense in its books is $60 (2% x $3,000), then the company's taxable income is $2,940.

比方说，一家计算机制造公司根据以往的经验估计，明年送回进行保修的计算机数量占总产量的2%。如果该公司第一年的总收入为3,000美元，其账面上的保修费用为60美元（2% x 3,000美元），则该公司的应税收入为2,940美元。

However, most tax authorities do not allow companies to deduct expenses based on expected warranties. Thus, the company is required to pay taxes on the full $3,000.

但是，大多数税务机关不允许公司根据预期保修扣除费用。因此，该公司需要支付全部3000美元的税款。

If the tax rate for the company is 30%, the difference of $18 ($60 x 30%) between the taxes payable in the income statement and the actual taxes paid to the tax authorities is a deferred tax asset.

如果公司的税率为30%，损益表中的应付税款与向税务机关支付的实际税款之间的差额18美元（60美元 x 30%）是递延所得税资产。

Special Considerations

特殊考量

There are some key characteristics of deferred tax assets to consider. First, starting in the 2018 tax year, they could be carried forward indefinitely for most companies, but are no longer able to be carried back.

有一些递延所得税资产的关键特征需要考虑。首先，从2018纳税年度开始，对大多数公司来说，它们可以无限期结转，但不再能够转回。

The second thing to consider is how tax rates affect the value of deferred tax assets. If the tax rate goes up, it works in the company’s favor because the assets’ values also go up. This provides a bigger cushion for a larger income. But if the tax rate drops, the tax asset value also declines. This means that the company may not be able to use the whole benefit before the tax day deadline.

第二件要考虑的事情是税率如何影响递延所得税资产的价值。如果税率上升，对公司有利，因为资产价值也会上升。这为更高的收入提供了更大的缓冲。但如果税率下降，税收资产价值也会下降。这意味着公司可能无法在纳税日截止日期前使用全部收益。

Why Do Deferred Tax Assets Occur?

为什么会出现递延所得税资产？

A balance sheet may reflect a deferred tax asset if a company has prepaid its taxes. It also may occur simply because of a difference in the time that a company pays its taxes and the time that the tax authority credits it. Or, the company may have overpaid its taxes. In such cases, the company's books need to reflect taxes paid by the company or money due to it.

如果公司已预付税款，资产负债表可能会反映出递延所得税资产。这也可能仅仅是因为公司纳税时间和税务机关抵免时间的差异。或者，该公司可能多付了税。在这种情况下，公司的账簿需要反映出公司支付的税款或应付款项。

Do Deferred Tax Assets Carry Forward?

递延所得税资产是否结转？

Yes. Beginning in 2018, taxpayers could carry deferred tax assets forward indefinitely. They never expire and companies use them when it's most beneficial to do so.

是的。从2018年开始，纳税人可以无限期结转递延所得税资产。它们永不过期，公司会在最有利的时候使用它们。

What Is a Deferred Tax Asset vs. a Deferred Tax Liability?

什么是递延所得税资产和递延所得税负债？

A deferred tax asset represents a financial benefit, while a deferred tax liability indicates a future tax obligation or payment due.

递延所得税资产代表财务收益，而递延所得税负债则表明未来的纳税义务或应付款项。

For instance, retirement savers with traditional 401(k) plans make contributions to their accounts using pre-tax income. When that money is eventually withdrawn, income tax is due on those contributions. That is a deferred tax liability.

例如，传统401（k）计划的退休储蓄者使用税前收入向他们的账户缴款。当这笔钱最终被提取时，这些捐款就应缴纳所得税。这是一项递延所得税负债。

The Bottom Line

关键信息

A deferred tax asset relates to an overpayment or advance payment of taxes. For example, deferred tax assets can occur when there is a difference between when a tax authority recognizes revenue and when a company does, based on the accounting standards that the latter follows.

递延所得税资产与多付或预付税款有关。例如，当税务机关确认收入的时间与公司确认收入的时间存在差异时，根据公司遵循的会计准则，可能会产生递延所得税资产。

A deferred tax asset can reduce a company's taxable income in the future. Deferred tax assets are financial assets (as opposed to tangible assets) that appear on a company's balance sheet as non-current assets.

递延所得税资产会减少公司未来的应税收入。递延所得税资产是作为非流动资产出现在公司资产负债表上的金融资产（与有形资产相对）。

（英文来源：Investopedia）