一、递延税款贷项的产生众所周知 ,由于会计制度和税法在收入、费用方面的计算时间和口径不同 ,导致税前会计利润和应税所得之间产生差异 ,其中 ,由于计算时间不同产生的差异称为时间性差异 ,由于计算口径不同产生的差异称为永久性差异。针对这些差异 ,在会计核算中可以采用应 First, the deferred tax credit generation As we all know, due to the accounting system and the tax law in terms of income, cost calculation time and caliber difference, resulting in pre-tax accounting profit and taxable income differences between, which, due to different calculation time The difference is called the time difference. The difference due to the calculation of the caliber is called the permanent difference. For these differences, in accounting can be used