By MICHELLE P. SCOTT

Reviewed by JANET BERRY-JOHNSON

Fact checked by VIKKI VELASQUEZ

编写人：MICHELLE P. SCOTT

审核人：JANET BERRY-JOHNSON

事实核查人：VIKKI VELASQUEZ

What Is Income Tax Payable?

什么是应交所得税？

Income tax payable is a liability reported for financial accounting purposes. It shows the amount that an organization expects to pay in income taxes within 12 months. It is reported in the current liabilities section on a company's balance sheet.

应交所得税是出于财务会计目的报告的负债，表示公司预计在12个月内缴纳的所得税金额，在公司资产负债表的流动负债部分列示。

Income tax payable is calculated using generally accepted accounting principles (GAAP), using the current tax rates in the jurisdictions where the organization is subject to tax. Businesses operating in the United States are subject to federal, state, and local tax laws. They must also follow the tax laws of any other countries where they operate and realize income. 

应交所得税按照美国公认会计准则（GAAP）和公司纳税所在司法管辖区的现行税率进行计算。在美国运营的企业须遵守联邦、州和地方税法，此外，还须遵守其经营业务和实现收益所在任何其他国家的税法。

KEY TAKEAWAYS

关键要点

·Income tax payable is the financial accounting term for a current tax liability reported on a company's balance sheet.

应交所得税是财务会计术语，表示公司资产负债表列示的当期所得税负债。

·The rules for calculating how much tax is owed and the rules for reporting taxes on financial statements can differ.

应纳税款的计算规则与在财务报表列示税款的规则存在差异。

·Income tax payable on a balance sheet equals the total tax due to be paid to government tax agencies within 12 months.

资产负债表上的应交所得税等于12个月内应向政府税务机构缴纳的税款总额。

·Income taxes to be paid in a future year are reported as deferred income tax liabilities.

未来应缴纳的所得税作为递延所得税负债列示。

·Taxes reflected on financial statements can include federal, state, local, and foreign taxes.

财务报表反映的税款包括联邦、州、地方和外国税。

Understanding Income Tax Payable

了解应交所得税

Generally, the taxes an organization owes are included in the line "income tax payable" on the organization’s balance sheet. Income tax payable is shown as a current liability to the extent of the amount that will be resolved (i.e., paid) within 12 months.

一般来说，公司应缴纳的税款在资产负债表的“应交所得税”项目处列示。应交所得税将在12个月内解决（即支付）的部分列为流动负债。

The generally accepted accounting principles (GAAP) have rules for reporting an event producing income or loss. However, these differ from the tax-law requirements for reporting the same event on tax returns. The two systems' different depreciation and amortization rules are common causes of timing differences. These differences in reporting for the two systems—particularly for the timing of tax liabilities — are reflected in an organization’s financial statements.

美国公认会计准则（GAAP）针对产生收益或损失的事件报告制定了相应规则。但是，相较于这些规则，税法对在纳税申报表中报告同一事件提出了不同的要求。两种制度涉及不同的折旧和摊销规则，是时间性差异产生的常见原因。两种制度在报告方面的差异，尤其是所得税负债时间安排方面的差异，会反映在公司的财务报表中。

Important: Tax liabilities that have accrued during the year, but which will be paid in a later year, are shown on a balance sheet as deferred income tax liabilities.

重要提示：本年度应计但将在未来缴纳的所得税负债作为递延所得税负债在资产负债表列示。

For example, the total US tax liability for a 2023 event resulting in income of $300, determined using the 2023 corporate federal income tax rate of 21%, is $63.

比如，2023年发生的某一事件产生了300美元的收益，按照2023年联邦企业所得税税率21%计算，美国所得税负债总额为63美元。

$300 x 0.21 = $63

GAAP generally requires that all of the $300 in income from an event, as well as the total corporate tax liability of $63, must be recognized in the organization’s income statement for the year when the event occurred, i.e., 2023.

美国公认会计准则通常要求，该事件产生的全部300美元收益以及企业所得税负债总额63美元必须在事件发生当年（即2023年）的利润表中确认。

Deferring Tax Liability

递延所得税负债

Tax liability may be calculated one way using GAAP but reported differently for tax purposes. Tax law may spread recognition of income or a tax liability, over, multiple years. This timing difference will be reflected in the financial statements.

所得税负债可以按照美国公认会计准则的要求计算，但出于税务目的采用不同的方式报告。税法可能会将收益或所得税负债分摊到若干年进行确认。这种时间性差异将反映在财务报表中。

For the same example, if $300 of GAAP income for 2023 is spread over three years for tax purposes, the 2023 balance sheet will treat the taxes due the IRS for 2023 as a current liability, i.e., a current income tax payable of $21.

在上述例子中，如果2023年美国公认会计准则项下的300美元收入分三年纳税，则在2023年资产负债表中，2023年应向美国国税局缴纳的税款将被列为流动负债，即当期应交所得税为21美元。

$300 x .21 = $63 / 3 = $21

That $21 would be reported as income tax payable on the current liabilities section of the balance sheet. The remaining $42, which will be due to the IRS in the future, would be reported as a deferred tax liability.

上述21美元将作为应交所得税在资产负债表的流动负债部分列示。剩余42美元将在未来期间向美国国税局缴纳，作为递延所得税负债列示。

Thus, a deferred tax liability arises when there is a difference between the current income tax liability reported on an organization’s balance sheet and the income tax expense reported on its income statement.

因此，公司资产负债表列示的当期所得税负债与利润表列示的所得税费用存在差异时，就会产生递延所得税负债。

Income Tax Payable vs. Income Tax Expense

应交所得税与所得税费用

Balance sheets report the actual amount of taxes owed to the IRS, categorized either as current tax liabilities (income tax payable) or deferred income tax liabilities (noncurrent, longer-term liabilities). However, income tax expense is reported on an organization’s income statements. This amount usually appears as the last expense item and is a deduction taken from pre-tax profit in determining net income, or profit.

资产负债表列示的是实际应向美国国税局缴纳的税款，被归类为当期所得税负债（应交所得税）或者递延所得税负债（非流动长期负债）。但是，所得税费用是在公司利润表上列示，通常属于最后一项费用项目。在确定净收入或净利润时，会从税前利润中扣除所得税费用。

For a US corporate taxpayer, GAAP determines the amount of income tax expense for financial reporting purposes by applying the current corporate tax rate, 21% in 2023, to the amount designated as profit before income taxes on the income statement.

对于美国企业纳税人来说，美国公认会计准则是通过利润表中的税前利润乘以当前企业税率21%（2023年）来确定财务报告项下的所得税费用。

Fast Fact: Taxes other than income taxes, such as payroll taxes, property taxes, and sales taxes, may be identified on financial statements as separate tax categories. They also may be included in a comprehensive tally of tax expenses on an income statement and of tax liabilities on a balance sheet.

信息速查：所得税以外的税款，比如工资税、房产税、销售税，可以作为单独的税种在财务报表列示，也可以作为利润表税项费用和资产负债表税项负债中的一部分统一列示。

Upon completing its federal income tax return, an organization knows the actual amount of taxes due to the US government for that tax year. The taxes payable within a year are reflected on the balance sheet as current income tax liabilities. Taxes due in future years are listed as deferred income tax liabilities.

公司进行联邦所得税申报后，就会得知该纳税年度实际应向美国政府纳税的金额。一年内应纳税款在资产负债表作为当期所得税负债列示。未来应纳税款作为递延所得税负债列示。

If the corporation also owes state, local, or foreign income taxes, its balance sheet will reflect those liabilities as well.

如果公司仍有州、地方或外国所得税未付，其资产负债表也会进行反映。

What Does the Term Income Tax Payable Mean?

应交所得税指的是什么？

“Income tax payable” is a financial accounting term for the current liability reported on an organization’s balance sheet. It indicates the taxes that the organization expects to pay within 12 months.  

应交所得税是财务会计术语，在公司资产负债表作为流动负债列示，表示公司预计在12个月内缴纳的税款。

What Does Income Tax Expense Represent?

所得税费用指的是什么？

“Income tax expense” is the financial accounting term for the taxes that an organization owes on its pre-tax profit. The amount is determined under GAAP by applying the organization’s pre-tax profit to the tax rate applicable under relevant laws. It appears on an organization’s income statement.

所得税费用是财务会计术语，表示公司应对其税前利润缴纳的税款。根据美国公认会计准则的规定，公司税前利润乘以相关法律项下适用的税率，即为所得税费用。所得税费用在公司利润表列示。

Why Do Taxes Owed to the IRS and Tax Amounts on Financial Statements Differ?

应向美国国税局缴纳的税款与财务报表上的税额为什么不同？

On balance sheets, the tax amounts indicate liabilities that affect the organization’s value. Taxes due within 12 months are current liabilities and are designated as income tax payable. Taxes to be paid in the later periods are designated as deferred tax liabilities.

在资产负债表上，税额表示影响公司价值的负债。应在12个月内缴纳的税款属于流动负债，称为应交所得税。将在未来期间缴纳的税款称为递延所得税负债。

The Bottom Line

总结

"Income tax payable" refers specifically to an amount reported on financial statements: a liability reported in the current liabilities section of a company's balance sheet that indicates the amount that an organization expects to pay in income taxes within 12 months.

应交所得税特指财务报表列示的下列金额：公司资产负债表流动负债部分列示的负债，即公司预计在12个月内缴纳的所得税。

Financial accounting rules for reporting tax liabilities and the tax code’s rules for determining the amount of taxes owed to the IRS for the same event can differ. GAAP accounting principles and the US tax code do not treat all items in the same way when calculating the tax amounts reported on financial statements and the tax liabilities reported on tax returns. As a result, the amount of taxes owed on an organization’s tax return may not match the tax expense on its income statement.

就同一事件而言，报告所得税负债相关的财务会计规则与确定应向美国国税局缴纳税款相关的税法规则存在差异。计算应在财务报表列示的所得税税额和应在纳税申报表报告的所得税负债时，美国公认会计准则与美国税法并非采用相同的方式处理所有项目。因此，公司纳税申报表报告的应纳税额可能与利润表显示的所得税费用并不匹配。

For financial statements, the variation in the accounting rules and reasons for determining tax expense and tax liabilities can create different amounts on income statements and balance sheets.   

对于财务报表而言，会计规则的变化与确定所得税费用和负债的原因可能会导致利润表和资产负债表列示的金额不同。