如果它的部分或全部金额可以在晚于负债确认期的未来期间内作为应纳税收益的抵扣项,则由可抵扣暂时性差异产生,其金额就是该负债在未来期间可抵扣的金额,因而该负债的税基就是其账面金额与该负债在未来期间计税时可抵扣金额的差额。 If part or all of its amount can be deducted as deductible taxable income in the future which is later than the recognition period of the liability, it is deducted from the deductible temporary difference, which is the deductible amount of the liability in the future period , The tax base of the liability is the difference between the carrying amount of the liability and the amount deductible when the liability is taxed in the future.