ความเข้าใจผิดเกี่ยวกับการประเมินรายได้จากการประกอบกิจการที่มีผลต่อการเสียภาษีเงินได้นิติบุคคล

Abstract

Incomes from business operations is an important part in financial statements and affect the corporate income tax calculation. This academic article aims to present information to entrepreneurs about misunderstanding in assessing incomes from business operations that affect corporate income tax by collecting and exploring data from laws and discussions of the Revenue. Entrepreneurs have to present incomes in corporate income tax return for companies or juristic partnerships (P.N.D 50) Item 6: other incomes which consist of (1) profits from alienation of property such as income from disposal of assets reclaimed from hire purchase and income from real estate sales (2) profit from currency exchange rate (3) interest received such as interest income from lending and interest income from bank deposits (4) dividends or shares profit (5) tax reimbursement, and (6) revenue other than (1) to (5). There are a variety of misunderstandings about how these income assessments affect corporate income tax which entrepreneurs should pay attention to such as (1) recognition of income from a sale of real estate should be based on the actual selling price but not lower than the appraised value from the Land Department, and (2) interest income from lending must be recognized at an interest rate not less than the interest rate on fixed deposits or the borrowing interest rate paid by the company, depending on the case, etc.