The deductible losses, which can be utilised against the future taxable profit in accordance with tax law, are regarded as temporary differences and a deferred tax asset is recognised accordingly.

  • 对于按照税法规定能够于以后年度抵减应纳税所得额的可抵扣亏损,视同暂时性差异确认相应的递延所得税资产。
目录 查词历史