浅谈“递延税款”科目的运用○西南财经大学余翔雷友琴张海霞一、“递延税款”科目的设置条件及其核算内容由于税前会计利润与纳税所得在确认的项目、标准和时间上存在着差异，因此在所得税会计的核算中，就需要对由此而产生的永久性差异和时间性差异进行处理。目前，所得... On the use of “deferred tax” subjects ○ Southwest University of Finance and Economics Yu Xiang Lei Youqin Zhang Haixia First, the “deferred tax” subjects set conditions and accounting content As pre-tax accounting profit and taxable income in the confirmation of the project, There are differences in standards and time, so in the accounting of income tax accounting, the resulting permanent differences and time differences need to be addressed. At present, the income ...