如何确认内部研究开发无形资产的递延所得税问题一直是新所得税准则执行以来困扰财务人员的难题。本文在研究现行企业所得税法及相关企业会计准则等法律法规的基础上,对资产负债表债务法下对于内部研究开发无形资产递延所得税的问题进行分析、探讨。 How to confirm the internal research and development of intangible assets of the deferred income tax has been the problem of financial personnel since the implementation of the new income tax guidelines. Based on the study of the current laws and regulations such as the Enterprise Income Tax Law and the Accounting Standards for Business Enterprises, this paper analyzes and discusses the problem of deferred income tax on the intangible assets of internal research and development under the balance sheet liability law.