The method of calculating income tax expense where the tax is considered to be an expense incurred by the entity in earning income, and is accrued in the same period as the revenues and expenses to which it relates: Statement of Standard Accounting Practice, Statement 2.112 (Income Taxes), Hong Kong Society of Accountants. It is the use of allowances, reliefs, special tax regimes and other statutory rules in the way the Legislature intended them to be used. The tax expense is calculated by applying the tax rate to pre-tax accounting profit instead of to taxable income. The amount of income tax attributable to the transactions in the profit and loss account is recognised irrespective of whether the tax is currently payable, has already been paid, or will become payable in the future. The approach therefore gives rise to a provision for deferred income tax to recognise the effect of timing differences, and to future income tax benefits in respect of both timing differences and tax losses. See also Assessment; Deferred annuity; Pretax profit; Timing differences.
計算入息稅費用的方法，視為由有關實體的所得收入招致的稅項，並與有關的收入與支出的相同期間應累算：《香港會計師公會會計實務準則》準則2.112(入息稅)。指以立法機構擬作的用途使用免稅額、寬免、特別的稅制及其他法定規則。憑藉在除稅前會計利潤，而非應課稅入息上運用稅率，以計算有關的稅項支出。不論有關的稅項是否現行應繳付、經已繳付或在未來會應繳付，可歸屬損益帳交易的入息稅款額獲予以確認。此方法因而產生遞延收入稅的準備，以確認時效盈虧／差額的影響及就時效盈虧／差額及稅項損失而言，對未來入息稅利益的影響。另見 Assessment; Deferred annuity; Pretax profit; Timing differences。

• Admission of facts
• Admixture
• Admonition
• Ad nauseam
• Adolescent
• Adopted child
• Adopted Child Register
• Adoptee
• Adoption
• Grant
• Grantee
• Grant in common form
• Grant of probate
• Grant of representation
• Grantor
• Gratuitous bailment
• Gratuitous carriage
• Gratuitous services
• Gratuity
• Gravamen
• Great-grandchild
• Great-grandparent
• Greenhouse effect
• Green light approach
• Greenmail