所得税的永久性差异是指一个期间的税前会计利润和纳税所得之间的差额,在本期发生,并不在以后各期转回。这种差异的发生不仅限于本会计期间,在后续的会计期间,也可能产生,而且这种差异在本期发生后,不能在以后期间转回。产生这种差异的重 The permanent difference of income tax refers to the difference between the pre-tax accounting profits and the taxable income for a period, which will occur in the current period and will not be reversed in subsequent periods. The occurrence of such differences is not limited to the current accounting period. It may also occur during the subsequent accounting period. After the occurrence of this difference, it cannot be reversed in later periods. The weight of this difference