暂时性差异是指资产、负债的账面价值与其计税基础不同产生的差额。因资产、负债的账面价值与计税基础不同,产生了在未来收回资产或清偿负债的期间内,应纳税所得额增加或减少并导致未来期间应交所得税增 Temporary differences refer to the difference between the book value of assets and liabilities and their tax bases. Due to the difference between the book value of assets and liabilities and the tax base, the taxable income will increase or decrease during the period when assets are recovered or liabilities are settled in the future, resulting in increase of income tax payable in future periods