檢視应纳税暂时性差异的原始碼

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|<center>'''应纳税暂时性差异'''<br><img
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'''应纳税暂时性差异'''是[[所得税会计]]的一个概念，是指在确定未来收回资产或清偿负债期间的应纳税所得额时，将导致产生应税金额的[[暂时性差异]]。该差异在未来期间转回时，会增加转回期间的应纳税所得额，即在未来期间不考虑该事项影响的应纳税所得额的基础上，由于该暂时性差异的转回，会进一步增加转回期间的应纳税所得额和应缴所得税金额。在应纳税暂时性差异产生当期，应当确认相关的[[递延所得税负债]]。