浅谈递延税款梧州桂东会计事务所谢学斌递延税款是指企业按税前会计利润计算的应交所得税额与按税法规定口径计算的应交所得税款有差异，而且是属于时间性差异的，企业在帐务处理时，将这一差异作为递延资产或递延负债处理，这部分差异的税款叫做递延税款。产生递延税款的... Talking about deferred tax Wuzhou Guidong accounting firm Xie Xuebin deferred tax refers to the enterprise calculated according to pre-tax accounting profit tax payable and calculated according to the provisions of the tax law with income tax differences, but also belong to the time Sex differences, business accounting treatment, the differences as deferred assets or deferred liabilities, part of the tax differential is called deferred tax. Generate deferred tax ...