想要实现盈利,虚计税后净利润,公司往往会选择计提减值改变折旧方法,改变折旧年限等方法。这种做法带来的影响就是会增加公司的递延所得税资产,这是一种利用了时间性差异的方法,在实务中比较常见。文章将浅析递延所得税资产的理论依据和实施空间,找到其对净利润的控制方法,并提出相关的对策及建议。 If you want to achieve profitability, you will choose to use accrual method to change the depreciation method and change the depreciation period. The effect of this approach is to increase the company’s deferred income tax assets. This is a method that takes advantage of time differences and is more common in practice. The article will analyze the theoretical basis and implementation space of deferred income tax assets, find its control method of net profit, and put forward relevant countermeasures and suggestions.