关于tax payable 的问题

terrysun

考试前急问一下，

tax payable, income tax expense哪一个才是今年应该cash outflaw啊？应该是tax payable吧？

yorkcfa

my opinion: none of them is cash outflow.

when the income tax expense occurs, Dr. income tax expense, and Cr. tax payable.

when you pay off your tax payable, it is a outflow.

flyingrich

cash out tax expense (in income sheet, ) = tax payable_end - (tax payable_begin + tax expense)