‫ﻣﺮآﺰ اﻟﻤﺸﺮوﻋﺎت اﻟﺪوﻟﻴﺔ اﻟﺨﺎﺻﺔ‬

‫ﻣﻠﺤﻮﻇﺔ‬
‫ﻓﻲ ﺣﺎﻟﺔ ﻇﻬﻮر رﻣﻮز ﻏﻴﺮ ﻣﻔﻬﻮﻣﺔ ﻓﻲ اﻟﻨﺺ اﻟﺬي ﺑﻴﻦ ﻳﺪﻳﻚ ﻳﺮﺟﻊ هﺬا إﻟﻰ ﺧﻄﺄ ﻓﻲ اﻟﻄﺒﺎﻋﺔ وﺑﺈﻋﺎدة ﻃﺒﺎﻋﺘﻪ‬
‫ﺑﺼﻮرة ﺳﻠﻴﻤﺔ ﻳﺮﺟﻰ زﻳﺎرة اﻟﺮاﺑﻂ اﻵن ‪www.cipe-arabia.org/pdfhelp.asp‬‬
 ‫ﻟﻤﺯﻴﺩ ﻤﻥ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﻴﺭﺠﻰ ﺍﻻﺘﺼﺎل ﺒﺎﻟﻌﻨﻭﺍﻥ ﺍﻟﺘﺎﻟﻲ‪:‬‬
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‫ﻣــﺮآــﺰ اﻟﻤـﺸـــﺮوﻋــﺎت اﻟـﺪوﻟـﻴﺔ اﻟـﺨـﺎﺻــﺔ‬ ‫ﺍﻟﻤﻭﻗﻊ ﺒﺎﻟﻠﻐﺔ ﺍﻟﻌﺭﺒﻴﺔ ‪www.cipe-egypt.org :‬‬
‫‪Center for International Private Enterprise‬‬
‫ﺍﻟﻤﻭﻗﻊ ﺒﺎﻟﻠﻐﺔ ﺍﻹﻨﺠﻠﻴﺯﻴﺔ ‪www.cipe.org :‬‬

‫ﺠﺩﻭل ﺒﺄﻫﻡ ﺍﻻﺨﺘﻼﻓﺎﺕ ﺒﻴﻥ‬

‫ﺍﻟﺘﺸﺭﻴﻊ ‪ /‬ﺍﻟﺘﻁﺒﻴﻕ ﺍﻟﻀﺭﻴﺒﻲ ﺍﻟﻤﺼﺭﻱ‬
‫ﻭﻤﻌﺎﻴﻴﺭ ﺍﻟﻤﺤﺎﺴﺒﺔ ﺍﻟﻤﺼﺭﻴﺔ‬

‫ﺭﻗﻡ ﺍﻟﻤﻌﻴﺎﺭ‬
‫ﺍﻟﺘﻜﻴﻴﻑ ﺍﻟﻀﺭﻴﺒﻲ‬ ‫ﺍﻟﻤﻌﺎﻟﺠﺔ ﺍﻟﻀﺭﻴﺒﻴﺔ‬ ‫ﺍﻟﻤﻌﺎﻟﺠﺔ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﻭﺠﻪ ﺍﻻﺨﺘﻼﻑ‬
‫ﺍﻟﻤﺤﺎﺴﺒﻲ ﺍﻟﻤﺼﺭﻱ‬

‫ﻋـﻨﺩﻤﺎ ﻴﻤﻜـﻥ ﺘﻘﺩﻴـﺭ ﺍﻟﻨﺎﺘﺞ ﺍﻟﻨﻬﺎﺌﻲ ﻟﻌﻘﺩ ﻻ ﻴـﺅﺨﺫ ﺇﻻ ﺒﺎﻹﻴﺭﺍﺩ ﺍﻟﻤﺤﻘﻕ ﺘﺘﻡ ﺍﻟﻤﺤﺎﺴﺒﺔ ﻀﺭﻴﺒﻴﹰﺎ ﻋﻠﻲ ﺃﺴﺎﺱ‬ ‫ﻤﻌﻴﺎﺭ ﺍﻟﻤﺤﺎﺴﺒﺔ‬
‫ﺍﻹﻨﺸﺎﺀ ﻭﺒﻁﺭﻴﻘﺔ ﻤﻭﺜﻭﻕ ﻤﻨﻬﺎ ﻓﺈﻥ ﺇﻴﺭﺍﺩﺍﺕ ﺒﻤﻭﺠﺏ ﺍﻟﻤﺴﺘﺨﻠﺼﺎﺕ ﺍﻟﻤﻌﺘﻤﺩﺓ ﺍﻟﻤﺴﺘﺨﻠﺼـﺎﺕ ﺍﻟﻤﻌـﺘﻤﺩﺓ ﻭﺍﻟﺘﻲ‬ ‫ﺭﻗﻡ )‪ (٨‬ﻓﻘﺭﺓ )‪(١٢‬‬
‫ﺍﻟﻌﻘـﺩ ﻭﺍﻟﺘﻜﺎﻟﻴﻑ ﺍﻟﻤﺘﺼﻠﺔ ﺒﻪ ﻴﻤﻜﻥ ﺇﺩﺭﺍﺠﻬﺎ ﻤﻥ ﺍﺴﺘﺸﺎﺭﻱ ﺍﻟﻌﻤﻴل ﻭﻻ ﻴﻌﺘﻤﺩ ﻴﺠـﺏ ﺃﻥ ﺘﻌﻀﺩ ﺒﻤﻭﺠﺏ ﺸﻬﺎﺩﺓ‬
‫ﻤﻥ ﺍﻟﻌﻤﻴل‪.‬‬ ‫ﻜﺈﻴـﺭﺍﺩﺍﺕ ﻭﻜﻤﺼﺭﻭﻓﺎﺕ ﻋﻠﻲ ﺍﻟﺘﺭﺘﻴﺏ ﻓﻲ ﺒﻤﺴﺘﻭﻱ ﺍﻹﺘﻤﺎﻡ‪.‬‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ ﻋﻥ ﻋﻘﻭﺩ ﺍﻹﻨﺸﺎﺀ‬
‫ﻀﻭﺀ ﻤﺴﺘﻭﻱ ﺍﻹﺘﻤﺎﻡ ﺍﻟﺫﻱ ﻭﺼل ﺇﻟﻴﻪ ﻨﺸﺎﻁ‬ ‫ﻁﻭﻴﻠﺔ ﺍﻷﺠل‬
‫ﻻ ﺘﻌﺘـﺭﻑ ﻤﺼﻠﺤﺔ ﺍﻟﻀﺭﺍﺌﺏ ﻴـﺭﺩ ﻤﺨﺼﺹ ﺍﻟﺨﺴﺎﺌﺭ ﺍﻟﻤﺘﻭﻗﻌﺔ‬
‫ﺍﻟﻌﻘﺩ ﻓﻲ ﺘﺎﺭﻴﺦ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ‪ .‬ﻭﻴﺠﺏ ﺇﺩﺭﺍﻙ ﺃﻴﺔ‬
‫ﻓﻲ ﺍﻹﻗﺭﺍﺭ ﺍﻟﻀﺭﻴﺒﻲ‬ ‫ﺒﻤﺨﺼﺹ ﺍﻟﺨﺴﺎﺌﺭ ﺍﻟﻤﺘﻭﻗﻌﺔ‬
‫ﺨﺴﺎﺭﺓ ﻤﺘﻭﻗﻌﺔ ﻓﻲ ﻋﻘﺩ ﺍﻹﻨﺸﺎﺀ ﻜﻤﺼﺭﻭﻑ‬
‫ﻓﻭﺭﹰﺍ‪.‬‬

‫‪Tax Legislation and Accounting Standards in Egypt Agreements and Disagreements, March 8‬‬
‫‪Working Paper :‬‬
‫‪The Main Differences between Egyptian Tax Legislation/Implementation and Egyptian Accounting Standards‬‬
‫‪©2004 Center for International Private Enterprise‬‬
‫‪Page 1‬‬
 ‫ﻴﺨﻀﻊ ﺍﻹﻴﺭﺍﺩ ﺒﺎﻟﻜﺎﻤل ﻟﻠﻀﺭﻴﺒﺔ‬ ‫ﻤﻌﻴﺎﺭ ﺍﻟﻤﺤﺎﺴﺒﺔ ﺭﻗﻡ )‪ (١١‬ﺘﺤﺩﺩ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻟﻺﻴﺭﺍﺩ ﻋﻠﻲ ﺃﻨﻬﺎ ﺃﻗل ﻤﻥ ﻻ ﻴﻌﺘﺩ ﺒﺘﺄﺠﻴل ﺇﺜﺒﺎﺕ ﺠﺯﺀ ﻤﻥ‬
‫ﻓﻲ ﻓﺘﺭﺓ ﺇﺼﺩﺍﺭ ﺍﻟﻔﺎﺘﻭﺭﺓ‬ ‫ﺍﻟﻘـﻴﻤﺔ ﺍﻻﺴـﻤﻴﺔ ﻟﻪ ﺒﺎﺴﺘﺨﺩﺍﻡ ﻤﻌﺩل ﺨﺼﻡ ﺍﻹﻴﺭﺍﺩ ﻓﻲ ﺸﻜل ﻋﺎﺌﺩ ﻴﻘﺴﻡ‬ ‫ﻓﻘﺭﺘﻲ )‪(٣٠) ،(٩‬‬ ‫ﺘﺄﺠﻴل ﺍﻟﺘﺩﻓﻘﺎﺕ ﺍﻟﻨﻘﺩﻴﺔ‬
‫ﻋﻠـﻲ ﺃﻥ ﻴﺩﺭﺝ ﺍﻟﻔﺭﻕ ﺒﻴﻨﻬﻤﺎ ﺒﻘﺎﺌﻤﺔ ﺍﻟﺩﺨل ﻋﻠﻲ ﻓﺘﺭﺓ ﺍﻻﺴﺘﺤﻘﺎﻕ‬ ‫ﺍﻟﻤﺭﺘﺒﻁﺔ ﺒﺎﻹﻴﺭﺍﺩ‬
‫ﻋﻠﻲ ﻤﺩﺍﺭ ﻓﺘﺭﺓ ﺍﺴﺘﺤﻘﺎﻕ ﺍﻹﻴﺭﺍﺩ‬
‫ﻴﺠـﺏ ﺃﻥ ﻴـﺘﻡ ﺘﻁﺒﻴﻕ ﺍﻟﺘﻐﻴﻴﺭ ﻓﻲ ﺍﻟﺴﻴﺎﺴﺔ ﻻ ﻴﺴـﻤﺢ ﺒـﺘﻘﺩﻴﻡ ﻗﻭﺍﺌﻡ ﻤﺎﻟﻴﺔ ﻓـﻲ ﺤﺎﻟـﺔ ﻋﺩﻡ ﻓﺤﺹ ﺍﻟﺴﻨﻭﺍﺕ‬ ‫ﻤﻌﻴﺎﺭ ﺍﻟﻤﺤﺎﺴﺒﺔ ﺭﻗﻡ )‪(٥‬‬
‫ﺍﻟﻤﺤﺎﺴـﺒﻴﺔ ﺒﺄﺜـﺭ ﺭﺠﻌـﻲ ﺇﻻ ﺇﺫﺍ ﻟﻡ ﻴﻤﻜﻥ ﻤﻌﺩﻟﺔ ﺇﻻ ﻋﻥ ﺍﻟﺴﻨﻭﺍﺕ ﺍﻟﺘﻲ ﻟﻡ ﺍﻟﻤﺎﻟـﻴﺔ ﺍﻟﺴﺎﺒﻘﺔ‪ ،‬ﻤﻥ ﺍﻟﺠﺎﺌﺯ ﺘﻘﺩﻴﻡ‬ ‫ﻓﻘﺭﺓ )‪(٤٨‬‬
‫ﻗﻭﺍﺌﻡ ﻤﺎﻟﻴﺔ ﻤﻌﺩﻟﺔ‪.‬‬ ‫ﺘﺤﺩﻴـﺩ ﻗـﻴﻤﺔ ﺍﻟﺘﺴـﻭﻴﺔ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﺎﻟﻔﺘﺭﺍﺕ ﻴﺘﻡ ﻓﺤﺼﻬﺎ‬ ‫ﺍﻟﻤﻌﺎﻟﺠﺔ ﺍﻟﻘﻴﺎﺴﻴﺔ‬
‫ﻓﻲ ﺤﺎﻟﺔ ﺃﻥ ﺍﻟﻘﻭﺍﺌﻡ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﺴـﺎﺒﻘﺔ ﺒﺩﺭﺠـﺔ ﻤﻌﻘﻭﻟﺔ ﻭﻴﺠﺏ ﺇﻅﻬﺎﺭ ﺃﻱ‬ ‫ﺇﻋﺎﺩﺓ ﺘﺼﻭﻴﺭ ﺃﺭﻗﺎﻡ ﺍﻟﻤﻘﺎﺭﻨﺔ‬
‫ﻗﺩ ﺘﻡ ﻓﺤﺼﻬﺎ ﻓﻤﻥ ﺍﻟﺠﺎﺌﺯ ﺇﺠﺭﺍﺀ‬ ‫ﺘﺴـﻭﻴﺔ ﻨﺎﺘﺠـﺔ ﻋـﻥ ﺍﻟﺘﻐﻴﻴﺭ ﻓﻲ ﺍﻟﺴﻴﺎﺴﺔ‬ ‫ﺒﺴﺒﺏ ﺘﻐﻴﻴﺭ ﺍﻟﺴﻴﺎﺴﺔ‬
‫ﺘﺴـﻭﻴﺎﺕ ﻓـﻲ ﺍﻹﻗﺭﺍﺭ ﺍﻟﻀﺭﻴﺒﻲ‬ ‫ﻜﺘﺴﻭﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﺒﺄﺜﺭ ﺭﺠﻌﻲ‬
‫ﻋـﻥ ﺍﻟﺴـﻨﺔ ﺍﻟﺤﺎﻟـﻴﺔ ﻭﺍﻟﺴﻨﻭﺍﺕ‬ ‫ﻟﺭﺼﻴﺩ ﺃﻭل ﺍﻟﻤﺩﺓ ﺍﻟﺨﺎﺹ ﺒﺎﻷﺭﺒﺎﺡ ﺍﻟﻤﺭﺤﻠﺔ‬
‫ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ ﻟﻠﻭﺼﻭل ﻟﺭﺒﺢ ﻀﺭﻴﺒﻲ‬ ‫ﻜﻤﺎ ﻴﺠﺏ ﺇﻋﺎﺩﺓ ﻋﺭﺽ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﻤﻘﺎﺭﻨﺔ‬
‫ﻜﻤﺎ ﻟﻭ ﻟﻡ ﻴﺘﻡ ﺘﻐﻴﻴﺭ ﺍﻟﺴﻴﺎﺴﺔ‬ ‫ﺇﻻ ﺇﺫﺍ ﻜﺎﻥ ﺫﻟﻙ ﻏﻴﺭ ﻋﻤﻠﻲ‪.‬‬
‫ﻴﺠـﺏ ﺘﻌﺩﻴل ﺭﺼﻴﺩ ﺃﻭل ﺍﻟﻤﺩﺓ ﻟﻸﺭﺒﺎﺡ ﺃﻭ ﻻ ﻴﺴـﻤﺢ ﺒـﺘﻘﺩﻴﻡ ﻗﻭﺍﺌﻡ ﻤﺎﻟﻴﺔ ﻓـﻲ ﺤﺎﻟـﺔ ﻋﺩﻡ ﻓﺤﺹ ﺍﻟﺴﻨﻭﺍﺕ‬ ‫ﻤﻌﻴﺎﺭ ﺍﻟﻤﺤﺎﺴﺒﺔ ﺭﻗﻡ )‪(٥‬‬
‫ﺍﻟﺨﺴـﺎﺌﺭ ﺍﻟﻤﺭﺤﻠﺔ ﺒﺎﻟﻤﺒﻠﻎ ﺍﻟﻼﺯﻡ ﻟﺘﺼﻭﻴﺏ ﻤﻌﺩﻟـﺔ ﺇﻻ ﻋﻥ ﺍﻟﺴﻨﻭﺍﺕ ﺍﻟﺘﻲ ﺍﻟﻤﺎﻟـﻴﺔ ﺍﻟﺴﺎﺒﻘﺔ‪ ،‬ﻤﻥ ﺍﻟﺠﺎﺌﺯ ﺘﻘﺩﻴﻡ‬ ‫ﻓﻘﺭﺓ )‪(٣٣‬‬
‫ﻗﻭﺍﺌﻡ ﻤﺎﻟﻴﺔ ﻤﻌﺩﻟﺔ‪.‬‬ ‫ﺍﻟﺨﻁﺄ ﺍﻟﺠﻭﻫﺭﻱ ﺍﻟﺨﺎﺹ ﺒﻔﺘﺭﺍﺕ ﺴﺎﺒﻘﺔ ﻜﻤﺎ ﻴﺘﻡ ﻓﺤﺼﻬﺎ‬ ‫ﺍﻟﻤﻌﺎﻟﺠﺔ ﺍﻟﻘﻴﺎﺴﻴﺔ‬
‫ﺇﻋﺎﺩﺓ ﺘﺼﻭﻴﺭ ﺃﺭﻗﺎﻡ ﺍﻟﻤﻘﺎﺭﻨﺔ‬
‫ﻓﻲ ﺤﺎﻟﺔ ﺃﻥ ﺍﻟﻘﻭﺍﺌﻡ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﻴﺠﺏ ﺘﻌﺩﻴل ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﻤﻘﺎﺭﻨﺔ ﻤﺎ ﻟﻡ ﻴﻜﻥ‬
‫ﺒﺴﺒﺏ ﺍﻜﺘﺸﺎﻑ ﺨﻁﺄ ﺠﻭﻫﺭﻱ‬
‫ﻗﺩ ﺘﻡ ﻓﺤﺼﻬﺎ ﻓﻤﻥ ﺍﻟﺠﺎﺌﺯ ﺇﺠﺭﺍﺀ‬ ‫ﺫﻟﻙ ﻏﻴﺭ ﻋﻤﻠﻲ‬
‫ﺘﺴـﻭﻴﺎﺕ ﻓـﻲ ﺍﻹﻗﺭﺍﺭ ﺍﻟﻀﺭﻴﺒﻲ‬
‫ﻋﻥ ﺍﻟﺴﻨﺔ ﺍﻟﺤﺎﻟﻴﺔ ﻟﻠﻭﺼﻭل ﻟﺭﺒﺢ‬

‫‪Tax Legislation and Accounting Standards in Egypt Agreements and Disagreements, March 8‬‬
‫‪Working Paper :‬‬
‫‪The Main Differences between Egyptian Tax Legislation/Implementation and Egyptian Accounting Standards‬‬
‫‪©2004 Center for International Private Enterprise‬‬
‫‪Page 2‬‬
‫ﻀﺭﻴﺒﻲ ﻜﻤﺎ ﻟﻭ ﺘﻡ ﺘﺼﻭﻴﺏ ﺍﻟﺨﻁﺄ‬
‫ﺍﻟﺠﻭﻫﺭﻱ ﻫﺫﺍ ﺍﻟﻌﺎﻡ ﻓﻘﻁ ﻤﻊ ﺘﻭﻓﻴﺭ‬
‫ﺍﻟﻤﺴﺘﻨﺩﺍﺕ ﺍﻟﻤﺅﺩﻴﺔ ﻟﺫﻟﻙ‪.‬‬
‫ﻴﻅﻬـﺭ ﺃﺜﺭ ﺍﻟﺘﻐﻴﺭ ﻓﻲ ﺍﻟﺘﻘﺩﻴﺭﺍﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﺘﻁﺒﻕ ﻤﺼﻠﺤﺔ ﺍﻟﻀﺭﺍﺌﺏ ﻨﺴﺏ ﺘﻌـﺩﻴل ﺍﻹﻗـﺭﺍﺭ ﺍﻟﻀﺭﻴﺒﻲ ﻋﻥ‬ ‫ﻤﻌﻴﺎﺭ ﺍﻟﻤﺤﺎﺴﺒﺔ ﺭﻗﻡ )‪(٥‬‬
‫ـﺩﻴﻬﺎ ﺃﻭ ﺍﻟﺴﻨﺔ ﺍﻟﺤﺎﻟﻴﺔ ﻭﺍﻟﺴﻨﻭﺍﺕ ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ‬
‫ـﺎﺭﻴﺔ ﻟـ‬
‫ـﻼﻙ ﺍﻟﺴـ‬
‫ﺍﻹﻫـ‬ ‫ﻋﻨﺩ ﺘﺤﺩﻴﺩ ﺼﺎﻓﻲ ﺍﻟﺭﺒﺢ ﺃﻭ ﺍﻟﺨﺴﺎﺭﺓ ﻓﻲ‪:‬‬ ‫ﻓﻘﺭﺓ )‪(٢٥‬‬
‫ـﻁﺔ ﻟﻠﻭﺼـﻭل ﻟﻨﺴـﺏ ﺍﻹﻫﻼﻙ ﺍﻟﺘﻲ‬
‫ـﺎﺒﻘﹰﺎ ﺒﻭﺍﺴـ‬
‫ـﺘﺨﺩﻤﺔ ﺴـ‬
‫)ﺃ( ﺍﻟﻔﺘـﺭﺓ ﺍﻟﺘﻲ ﺤﺩﺙ ﻓﻴﻬﺎ ﺍﻟﺘﻐﻴﺭ ﺇﺫﺍ ﺍﻟﻤﺴـ‬
‫ﺘﻘﺒﻠﻬﺎ ﻤﺼﻠﺤﺔ ﺍﻟﻀﺭﺍﺌﺏ‬ ‫ﻜـﺎﻥ ﺍﻟﺘﻐﻴـﺭ ﻴﺅﺜﺭ ﻓﻲ ﻫﺫﻩ ﺍﻟﻔﺘﺭﺓ ﺍﻟﻤﻤﻭل ﻟﻭ ﺍﻋﺘﻤﺩﺘﻬﺎ ﺍﻟﻤﺼﻠﺤﺔ‬ ‫ﺘﻌﺩﻴل ﺍﻟﺘﻘﺩﻴﺭﺍﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬
‫ﻓﻘﻁ‪.‬‬ ‫ﺍﻟﻤﺘﻌﻠﻘﺔ ﺒﺈﻫﻼﻙ ﺍﻷﺼﻭل ﺍﻟﺜﺎﺒﺘﺔ‬
‫)ﺏ( ﺍﻟﻔﺘـﺭﺓ ﺍﻟﺘـﻲ ﺤـﺩﺙ ﻓﻴﻬﺎ ﺍﻟﺘﻐﻴﺭ‬
‫ﻭﺍﻟﻔﺘـﺭﺍﺕ ﺍﻟﻼﺤﻘﺔ ﺇﺫﺍ ﻜﺎﻥ ﺍﻟﺘﻐﻴﺭ ﻴﺅﺜﺭ‬
‫ﻓﻲ ﻜﻠﻴﻬﻤﺎ‪.‬‬
‫ﻤﻌﻴﺎﺭ ﺍﻟﻤﺤﺎﺴﺒﺔ ﺭﻗﻡ )‪ (١٣‬ﻴﺠﺏ ﻤﻌﺎﻟﺠﺔ ﻓﺭﻭﻕ ﺃﺴﻌﺎﺭ ﺍﻟﺼﺭﻑ ﺍﻟﻨﺎﺘﺠﺔ ﻻ ﺘﻌﺘـﺭﻑ ﻤﺼﻠﺤﺔ ﺍﻟﻀﺭﺍﺌﺏ ﻴـﺭﺩ ﻤﺄﻤـﻭﺭ ﺍﻟﻀﺭﺍﺌﺏ ﺨﺴﺎﺌﺭ‬
‫ﺍﻟﻌﻤﻠـﺔ ﻏﻴﺭ ﺍﻟﻤﺤﻘﻘﺔ ﺇﻟﻲ ﺍﻟﻭﻋﺎﺀ‬ ‫ﻤﻥ ﺘﺴﻭﻴﺔ ﺍﻟﺒﻨﻭﺩ ﺫﺍﺕ ﺍﻟﻁﺒﻴﻌﺔ ﺍﻟﻨﻘﺩﻴﺔ ﺃﻭ ﻤﻥ ﺒﺨﺴﺎﺌﺭ ﺍﻟﻌﻤﻠﺔ ﻏﻴﺭ ﺍﻟﻤﺤﻘﻘﺔ‬ ‫ﻓﻘﺭﺓ )‪(١٤‬‬
‫ﺍﻟﻀـﺭﻴﺒﻲ ﻋﻠـﻲ ﺃﻥ ﻴﻌﺎﺩ ﻗﺒﻭﻟﻬﺎ‬ ‫ﻋـﺭﺽ ﺍﻟﺒﻨﻭﺩ ﺫﺍﺕ ﺍﻟﻨﻘﺩﻴﺔ ﻟﻠﻤﻨﺸﺄﺓ ﺒﺄﺴﻌﺎﺭ‬ ‫ﻤﻌﺎﻟﺠﺔ ﺨﺴﺎﺌﺭ ﺍﻟﻌﻤﻠﺔ ﻏﻴﺭ‬
‫ﻋﻨﺩ ﺘﺤﻘﻘﻬﺎ‬ ‫ﺘﺤـﻭﻴل ﻤﺨـﺘﻠﻔﺔ ﻋﻥ ﺘﻠﻙ ﺍﻟﺘﻲ ﺴﺠﻠﺕ ﺒﻬﺎ‬ ‫ﺍﻟﻤﺤﻘﻘﺔ ﻋﻥ ﺘﻘﻴﻴﻡ ﺍﻟﺒﻨﻭﺩ ﺫﺍﺕ‬
‫ﻼ ﺨـﻼل ﺍﻟﻔﺘﺭﺓ‪ .‬ﺃﻭ ﻋﺭﻀﺕ ﺒﻬﺎ ﻓﻲ‬
‫ﺃﺼـ ﹰ‬ ‫ﺍﻟﻁﺒﻴﻌﺔ ﻏﻴﺭ ﺍﻟﻨﻘﺩﻴﺔ‬
‫ﺍﻟﻘـﻭﺍﺌﻡ ﺍﻟﻤﺎﻟـﻴﺔ ﺍﻟﺴﺎﺒﻘﺔ ﻋﻠﻲ ﺃﻨﻬﺎ ﺇﻴﺭﺍﺩ ﺃﻭ‬
‫ﻤﺼﺭﻭﻑ ﻓﻲ ﺍﻟﻔﺘﺭﺓ ﺍﻟﺘﻲ ﻨﺸﺄﺕ ﻓﻴﻬﺎ‪.‬‬

‫‪Tax Legislation and Accounting Standards in Egypt Agreements and Disagreements, March 8‬‬
‫‪Working Paper :‬‬
‫‪The Main Differences between Egyptian Tax Legislation/Implementation and Egyptian Accounting Standards‬‬
‫‪©2004 Center for International Private Enterprise‬‬
‫‪Page 3‬‬
‫ـﻭﻋﺎﺀ‬
‫ـﻴﻡ ﻟﻠـ‬
‫ـﺎﺌﺭ ﺍﻟﺘﻘﻴـ‬
‫ـﺭﺩ ﺨﺴـ‬
‫ﻤﻌﻴﺎﺭ ﺍﻟﻤﺤﺎﺴﺒﺔ ﺭﻗﻡ )‪ (١٠‬ﻋﻨﺩﻤﺎ ﺘﻨﺨﻔﺽ ﺼﺎﻓﻲ ﺍﻟﻘﻴﻤﺔ ﺩﻓﺘﺭﻴﹰﺎ ﻟﻸﺼل ﻻ ﺘﻌﺘـﺭﻑ ﻤﺼﻠﺤﺔ ﺍﻟﻀﺭﺍﺌﺏ ﺘـ‬
‫ـﺒﺕ ﺒﺎﻟﺠـﺯﺀ ﺍﻟﻤﺤﻤـل ﻜﻤﺼﺭﻭﻑ ﺍﻟﻀـﺭﻴﺒﻲ ﻓـﻲ ﺇﻗﺭﺍﺭ ﻭﻴﺴﺘﻤﺭ‬
‫ـﺏ ﺃﻥ ﻴﺜـ‬
‫ـﺎﺽ ﻴﺠـ‬
‫ـﺫﺍ ﺍﻻﻨﺨﻔـ‬
‫ـﺄﻥ ﻫـ‬
‫ﻓـ‬ ‫ﻓﻘﺭﺓ )‪(٣٦‬‬
‫ﻜﻤﺼﺭﻭﻑ‪ .‬ﻭﻤﻊ ﺫﻟﻙ ﻓﺈﻥ ﺍﻻﻨﺨﻔﺎﺽ ﻴﺠﺏ ﻋـﻥ ﺨﺴـﺎﺌﺭ ﺘﻘﻴﻴﻡ ﺍﻷﺼﻭل ﺇﻫـﻼﻙ ﺍﻷﺼـل ﺍﻟﺜﺎﺒﺕ ﻀﺭﻴﺒﻴﹰﺎ‬ ‫ﺨﺴﺎﺌﺭ ﺇﻋﺎﺩﺓ ﺘﻘﻴﻴﻡ ﺍﻷﺼﻭل‬
‫ﺃﻥ ﻴﺨﺼﻡ ﻤﺒﺎﺸﺭﺓ ﻤﻥ ﺃﻱ ﻓﺎﺌﺽ ﺇﻋﺎﺩﺓ ﺘﻘﻴﻴﻡ ﺍﻟﺜﺎﺒـﺘﺔ ﻭﻏﻴـﺭ ﺍﻟﻤﻌﺘﻤﺩﺓ ﻤﻥ ﻋﻠﻲ ﺍﻷﺴﺎﺱ ﺍﻟﻤﺤﺎﺴﺒﻲ ﺍﻟﻤﺘﺒﻊ ﻓﻲ‬ ‫ﺍﻟﺜﺎﺒﺘﺔ ﻭﻏﻴﺭ ﺍﻟﻤﻌﺘﻤﺩﺓ ﻤﻥ‬
‫ﺍﻟﺴﻨﻭﺍﺕ ﺍﻟﺴﺎﺒﻘﺔ ﻟﻠﺘﻘﻴﻴﻡ‪.‬‬ ‫ﺴـﺒﻕ ﺘﻜﻭﻴـﻨﺔ ﻭﻤﺘﻌﻠﻕ ﺒﻨﻔﺱ ﺍﻷﺼل ﻭﺒﺤﺩ ﺍﻟﻬﻴﺌﺔ ﺍﻟﻌﺎﻤﺔ ﻟﺴﻭﻕ ﺍﻟﻤﺎل‬ ‫ﺍﻟﻬﻴﺌﺔ ﺍﻟﻌﺎﻤﺔ ﻟﺴﻭﻕ ﺍﻟﻤﺎل‬
‫ﺃﻗﺼـﻲ ﻗـﻴﻤﺔ ﺍﻟﻔـﺎﺌﺽ ﻓﻲ ﻫﺫﺍ ﺍﻟﺤﺴﺎﺏ‬
‫ﺍﻟﻤﺘﻌﻠﻕ ﺒﻨﻔﺱ ﺍﻷﺼل‬
‫ﻤﻌﻴﺎﺭ ﺍﻟﻤﺤﺎﺴﺒﺔ ﺭﻗﻡ )‪ (١٦‬ﻴﺠـﺏ ﺘﺨﻔـﻴﺽ ﺍﻟﻘـﻴﻤﺔ ﺍﻟﺩﻓﺘـﺭﻴﺔ ﻟﺠﻤﻴﻊ ﻻ ﺘﻘـﺒل ﻤﺼـﻠﺤﺔ ﺍﻟﻀﺭﺍﺌﺏ ﺘـﺭﺩ ﺨﺴـﺎﺌﺭ ﺍﻟﺘﻘﻴﻴﻡ ﺇﻟﻲ ﺍﻟﻭﻋﺎﺀ‬
‫ﺍﻻﺴــﺘﺜﻤﺎﺭﺍﺕ ﻁــﻭﻴﻠﺔ ﺍﻷﺠــل ﻹﺜــﺒﺎﺕ ﺨﺴﺎﺌﺭ ﺘﻘﻴﻴﻡ ﺍﻻﺴﺘﺜﻤﺎﺭﺍﺕ ﻏﻴﺭ ﺍﻟﻀﺭﻴﺒﻲ ﻓﻲ ﺍﻹﻗﺭﺍﺭ‪.‬‬ ‫ﺨﺴﺎﺌﺭ ﺍﻻﻨﺨﻔﺎﺽ ﻏﻴﺭ ﺍﻟﻤﺅﻗﺕ ﻓﻘﺭﺓ )‪(٢٢‬‬
‫ﺍﻻﻨﺨﻔﺎﺽ ﻏﻴﺭ ﺍﻟﻤﺅﻗﺕ ﻓﻲ ﻗﻴﻤﺘﻬﺎ ﻜﻤﺎ ﻴﺠﺏ ﺍﻟﻤﺩﺭﺠﺔ ﺒﺎﻟﺒﻭﺭﺼﺔ‪.‬‬ ‫ﻓﻲ ﻗﻴﻤﺔ ﺍﻻﺴﺘﺜﻤﺎﺭﺍﺕ ﺍﻟﻤﺎﻟﻴﺔ‬
‫ﺘﺤﺩﻴـﺩ ﻫـﺫﺍ ﺍﻟﺘﺨﻔﻴﺽ ﻭﺇﺜﺒﺎﺘﺔ ﺒﺎﻟﻨﺴﺒﺔ ﻟﻜل‬ ‫ﻁﻭﻴﻠﺔ ﺍﻷﺠل‬
‫ﺍﺴﺘﺜﻤﺎﺭ ﻋﻠﻲ ﺤﺩﺓ‬

‫‪Tax Legislation and Accounting Standards in Egypt Agreements and Disagreements, March 8‬‬
‫‪Working Paper :‬‬
‫‪The Main Differences between Egyptian Tax Legislation/Implementation and Egyptian Accounting Standards‬‬
‫‪©2004 Center for International Private Enterprise‬‬
‫‪Page 4‬‬
‫ﻤﻌﻴﺎﺭ ﺍﻟﻤﺤﺎﺴﺒﺔ ﺭﻗﻡ )‪ (٢٠‬ﺘﺴـﺠﻴل ﺇﻴﺭﺍﺩﺍﺕ ﻋﻘﻭﺩ ﺍﻟﺘﺄﺠﻴﺭ ﺍﻟﺘﻤﻭﻴﻠﻲ ﺘﺄﺨـﺫ ﻤﺼـﻠﺤﺔ ﺍﻟﻀﺭﺍﺌﺏ ﻓﻘﻁ ﻴـﺭﺩ ﺍﻹﻴـﺭﺍﺩ ﺍﻟﻤﺤﺴـﻭﺏ ﻁﺒﻘﹰﺎ‬
‫ﻋﻠـﻲ ﺃﺴﺎﺱ ﻤﻌﺩل ﺍﻟﻌﺎﺌﺩ ﺍﻟﻨﺎﺘﺞ ﻤﻥ ﻋﻘﺩ ﺒﺎﻹﻴﺠـﺎﺭ ﺍﻟﻤﺴـﺘﺤﻕ ﻋﻥ ﺍﻟﻔﺘﺭﺓ ﻟﻤﻌـﻴﺎﺭ ﺍﻟﻤﺤﺎﺴـﺒﺔ ﺇﻟﻲ ﺍﻟﻭﻋﺎﺀ‬ ‫ﻓﻘﺭﺓ )‪(٦‬‬
‫ﺍﻟﻀـﺭﻴﺒﻲ ﻓﻲ ﺍﻹﻗﺭﺍﺭ ﻭﻴﻀﺎﻑ‬ ‫ﺍﻹﻴﺠـﺎﺭ ﻤﻀـﺎﻓﹰﺎ ﺇﻟﻴﻪ ﻤﺒﻠﻎ ﻴﻌﺎﺩل ﻗﺴﻁ ﺒﻤﻭﺠﺏ ﻋﻘﺩ ﺍﻹﻴﺠﺎﺭ‬
‫ﺍﻹﻴﺭﺍﺩ ﻁﺒﻘﹰﺎ ﻟﻌﻘﺩ ﺍﻹﻴﺠﺎﺭ‪.‬‬ ‫ﺍﻹﻫـﻼﻙ ﺍﻟﺩﻭﺭﻱ ﻭﻴﺠﻨﺏ ﺍﻟﻔﺭﻕ ﺒﺎﻟﺯﻴﺎﺩﺓ‬
‫ﺃﻭ ﺒﺎﻟـﻨﻘﺹ ﺤﺴﺏ ﺍﻷﺤﻭﺍل ﺒﻴﻥ ﺍﻹﻴﺭﺍﺩ‬ ‫ﺇﻴﺭﺍﺩ ﻋﻘﻭﺩ ﺍﻟﺘﺄﺠﻴﺭ ﺍﻟﺘﻤﻭﻴﻠﻲ‬
‫ﺍﻟﻤﺜـﺒﺕ ﺒﻬﺫﻩ ﺍﻟﻁﺭﻴﻘﺔ ﻭﺍﻟﻘﻴﻤﺔ ﺍﻹﻴﺠﺎﺭﻴﺔ‬ ‫ﻓﻲ ﺩﻓﺎﺘﺭ ﺍﻟﻤﺅﺠﺭ‬
‫ﺍﻟﻤﺴﺘﺤﻘﺔ ﻋﻥ ﻨﻔﺱ ﺍﻟﻔﺘﺭﺓ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻓﻲ‬
‫ﺤﺴـﺎﺏ ﻤﺴﺘﻘل ﻤﺩﻴﻥ ﺃﻭ ﺩﺍﺌﻥ ﻴﺘﻡ ﺘﺴﻭﻴﺔ‬
‫ﺭﺼﻴﺩﺓ ﻤﻊ ﺼﺎﻓﻲ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺩﻓﺘﺭﻴﺔ ﻟﻠﻤﺎل‬
‫ﺍﻟﻤﺅﺠﺭ ﻋﻨﺩ ﺍﻨﺘﻬﺎﺀ ﺍﻟﻌﻘﺩ‬
‫ﻤﻌﻴﺎﺭ ﺍﻟﻤﺤﺎﺴﺒﺔ ﺭﻗﻡ )‪ (٢٠‬ﺇﺫﺍ ﻗﺎﻡ ﺍﻟﻤﺴﺘﺄﺠﺭ ﻓﻲ ﻨﻬﺎﻴﺔ ﺍﻟﻌﻘﺩ ﺒﺎﺴﺘﺨﺩﺍﻡ ﻻ ﺘﻌـﺘﺩ ﻤﺼﻠﺤﺔ ﺍﻟﻀﺭﺍﺌﺏ ﺒﻤﺒﻠﻎ ﻓﻲ ﺤﺎﻟﺔ ﻤﻤﺎﺭﺴﺔ ﺤﻕ ﺸﺭﺍﺀ ﺍﻟﻤﺎل‬
‫ﺤـﻕ ﺸـﺭﺍﺀ ﺍﻟﻤﺎل ﺍﻟﻤﺴﺘﺄﺠﺭ ﻴﺜﺒﺕ ﻫﺫﺍ ﺍﻹﻴﺠــﺎﺭ ﺍﻟﺴــﻨﻭﻱ ﺇﺫﺍ ﻤــﺎﺭﺱ ﺘﻘـﻭﻡ ﻤﺼـﻠﺤﺔ ﺍﻟﻀـﺭﺍﺌﺏ ﺒﺭﺩ‬ ‫ﻓﻘﺭﺓ )‪(١٣‬‬
‫ﺍﻟﻤﺼـﺭﻭﻑ ﺍﻟﺴﻨﻭﻱ ﺍﻟﻤﺘﻤﺜل ﻓﻲ‬ ‫ﺍﻟﻤـﺎل ﻜﺄﺼـل ﺜﺎﺒﺕ ﺒﺎﻟﻘﻴﻤﺔ ﺍﻟﻤﺩﻓﻭﻋﺔ ﺍﻟﻤﺴﺘﺄﺠﺭ ﺤﻕ ﺸﺭﺍﺀ ﺍﻟﻤﺎل‪.‬‬
‫ﺍﻹﻴﺠﺎﺭ ﺍﻟﻤﺩﻓﻭﻉ ﻭﺘﻌﺎﻤل ﺇﺠﻤﺎﻟﻲ‬ ‫ﻟﻤﻤﺎﺭﺴﺔ ﺤﻕ ﺸﺭﺍﺀ ﺍﻟﻤﺎل ﻭﺍﻟﻤﺘﻔﻕ ﻋﻠﻴﻪ‬ ‫ﻤﺼﺭﻭﻑ ﺍﻹﻴﺠﺎﺭ ﺍﻟﺘﻤﻭﻴﻠﻲ ﻓﻲ‬
‫ﺍﻟﻤﺩﻓـﻭﻉ ﻜﻘـﻴﻤﺔ ﺍﻷﺼل ﺍﻟﺜﺎﺒﺕ‬ ‫ﻁﺒﻘﹰﺎ ﻟﻠﻌﻘﺩ ﻭﻴﺘﻡ ﺇﻫﻼﻜﻪ ﻋﻠﻲ ﻤﺩﺍﺭ ﺍﻟﻌﻤﺭ‬ ‫ﺩﻓﺎﺘﺭ ﺍﻟﻤﺴﺘﺄﺠﺭ‬
‫ﻭﺘﻌﺘـﺭﻑ ﺒﻘﺴﻁ ﺍﻹﻫﻼﻙ ﺍﻟﺴﻨﻭﻱ‬ ‫ﺍﻹﻨﺘﺎﺠـﻲ ﺍﻟﻤﺘﺒﻘـﻲ ﺍﻟﻤﻘـﺩﺭ ﻟـﻪ ﻭﻓﻘﹰﺎ‬
‫ﻁﺒﻘﹰﺎ ﻟﻠﻤﻌﺩﻻﺕ ﺍﻟﻤﻌﻤﻭل ﺒﻬﺎ‪.‬‬ ‫ـﺒﻌﻬﺎ‬
‫ـﻲ ﻴﺘـ‬
‫ـﺩﻻﺕ ﺍﻟﺘـ‬
‫ـﺎﺕ ﻭﺍﻟﻤﻌـ‬
‫ﻟﻠﺴﻴﺎﺴـ‬
‫ﺍﻟﻤﺴﺘﺄﺠﺭ ﻟﻸﺼﻭل ﺍﻟﻤﻤﺎﺜﻠﺔ‪.‬‬

‫‪Tax Legislation and Accounting Standards in Egypt Agreements and Disagreements, March 8‬‬
‫‪Working Paper :‬‬
‫‪The Main Differences between Egyptian Tax Legislation/Implementation and Egyptian Accounting Standards‬‬
‫‪©2004 Center for International Private Enterprise‬‬
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