权益结算的股份支付包括授予后立即可行权的权益结算的股份支付,以及授予后不可立即行权的权益结算的股份支付,这两种情形都存在着递延所得税费用的确认和计量问题。递延所得税的确认和计量不仅影响企业的所得税费用,而且还可能直接计入权益。此外,企业当期应交的所得税在特定情况下也可能计入权益。本文结合相关规定,对权益结算的股份支付所得税费用的确认和计量问题进行了分析。 Equity-settled share-based payments include equity-settled share-based payments that vest immediately upon grant, and equity-settled share-based payments that are not immediately exercisable upon grant, both of which involve the recognition and measurement of deferred tax expenses. The recognition and measurement of deferred income tax not only affect the income tax expense of the enterprise but also may be directly included in the equity. In addition, the corporate income tax payable in the current period may also be accrued to equity in certain circumstances. Based on the relevant provisions, this article analyzes the confirmation and measurement of the equity-settled share-based income tax expense.