一、时间性差异及其类型时间性差异是指在某一会计期间，由于某些收入和支出项目计入会计利润与计入应纳税所得额的时间不一致而产生的会计利润与应纳税所得额之间的差异。时间性差异发生于某一或若干会计期间，但在以后的一期或若干期内将转回。其产生的原因有两种：一是税法 First, the time difference and the type of time difference refers to the accounting period during a certain accounting period, due to some income and expenditure items included in accounting profits and included in the taxable income amount of time inconsistent accounting profits and taxable income difference between. Time differences occur in one or several accounting periods, but will be reversed in a future period or periods. There are two reasons for its production: First, the tax code