“递延税款”是所得税会计中采用纳税影响会计法时所设置的科目，由于所得税税率变动当期的核算方法不同，即对税率变动当期“递延税款”的处理不同，产生了递延法和债务法，本文仪就债务法下税率变动当期对“递延税款”调整额的处理谈一点看法。在债务法中，当税率发生变动时 “Deferred tax” is the account set in the accounting method of tax effect on income tax accounting. Due to the different accounting methods in the current period of tax income tax rate change, the deferred tax is treated differently in the current period of tax rate change, resulting in deferred Law and Debt Law, this article on the debt tax law changes in the current “deferred tax” adjustment to talk about the view. In the debt law, when the tax rate changes