递延所得税资产(负债)的确认一直是所得税会计核算的重要问题,递延所得税资产(负债)并非传统意义上的资产负债,而是一种特殊的资产负债。本文通过分析资产负债表债务法暂时性差异的产生,对资产负债表中会产生暂时性差异的项目进行了归纳汇总,进而对递延所得税的产生途径有了明确认识。 The recognition of deferred income tax assets (liabilities) has always been an important issue in income tax accounting. Deferred tax assets (liabilities) are not assets and liabilities in the traditional sense but rather a special type of assets and liabilities. This article analyzes the temporary differences arising from the balance sheet liability method and summarizes the items in the balance sheet that have temporary differences, so as to have a clear understanding of the ways of generating the deferred income tax.