在资产负债表调整以后,只要涉及到利益的损失,就会对税费进行调整。如果税费的调整的费用因为暂时性差异的影响,就可以调整或者拖延所得税资产和负债所得税;如果因为资产表事后的事项使企业所得税的纳税义务发生了波动也会对应交税费进行调整,就是否调整应税费的问题上的处理有着不同,本文就对存在的差异进行了分析。 After the adjustment of the balance sheet, as long as the loss of interests is involved, the taxes and fees will be adjusted. If the expenses of the adjustment of taxes and fees are adjusted due to the temporary difference, the income tax of assets and liabilities of income tax may be adjusted or delayed; if the tax liability of the income tax of the assets fluctuates due to the events of the assets list, the tax payable will also be adjusted , There is a difference in handling whether to adjust taxes and fees. This paper analyzes the differences.