递延税款主要产生于所得税会计处理中的纳税影响会计法。按照纳税影响会计法的基本观点:企业某一期间确认的所得税费用(属于一项费用),应从会计的角度出发,按照会计利润来计算(但若存在永久性差异,因其在未来期不会转回,故也应在产生差异的当期予以调整);而企业在同期应向税务 Deferred tax arises mainly from the tax effect accounting method in the income tax accounting treatment. According to the tax accounting impact of the basic view: The income tax expense (belonging to a fee) recognized by a company during a period should be calculated from the accounting point of view, according to the accounting profit (but if there is a permanent difference, because it will not in the future Turn back, it should also be adjusted in the current differences); and corporate tax should be in the same period