巧算所得税中的递延所得税资产(负债)

文章介绍一种计算递延所得税资产的简便算法,从演变所得税的计算公式入手,通过分析递延所得税资产(负债)对本期和未来所得税影响的关系,推算所得税中递延所得税资产和递延所得税负债。

Skillfully calculation income tax medium of deferred income tax liabilities

This paper introduces simple a calculation of the deferred income tax assets,from the evolution of the income tax calculation formula,analyzing the deferred income tax assets(debt) on the current and future income tax influence relations,calculates the income tax deferred income tax assets and deferred income tax liabilities.