自2007年开始实施的新所得税会计准则,较原准则在理论体系上作了重新修改。新准则以资产负债表为基础,提出了一个新的概念,即暂时性差异。能否正确理解和准确把握其含义,是新准则能否执行到位的前提。本文与同行交流自己对暂时性差异的理解和认识,以在实务工作中正确核算递延所得税。 Since 2007, the new income tax accounting standards, compared with the original guidelines in the theoretical system has been re-modified. The new standard, based on the balance sheet, proposes a new concept, temporary differences. Whether the correct understanding and accurate grasping of its meaning is the prerequisite for the implementation of the new norms can be implemented. This article and their peers to exchange their understanding and understanding of temporary differences in the practical work to properly calculate the deferred income tax.