本文解答了关于《未确认递延所得税的资产明细要怎么填》相关内容，同时关于1、未确认递延所得税的资产明细要怎么填写,2、未确认的递延所得税资产以后年度怎么计算,3、未确认递延所得税资产和已确认递延所得税资产,4、未确认递延所得税资产披露,5、未确认递延所得税损,的相关问答本篇文章福途教育网小编也整理了进来，希望对您有帮助。
未确认递延所得税的资产明细要怎么填When it comes to unconfirmed deferred tax assets, you should include all of the assets that you expect to benefit from in the future. These can include anything from intangible assets such as intellectual property to tangible assets such as buildings and equipment, as well as potential tax deductions from future operations. You should also list the estimated value of each asset, along with the applicable tax rates. Finally, you should clearly identify the accounting periods for which you expect to benefit from the deferred tax assets.
未确认递延所得税的资产明细根据单位发生的没有确认递延所得税资产的各项业务逐笔填写。
递延所得税是当合营企业应纳税所得额与会计上的利润总额出现时间性异时，为调整核算异，可以账面利润总额计提所得税，作为利润总额列支，并按税法规定计算所得税作为应交所得税记帐，两者之间的异即为递延所得税。按这种核算方式，合营企业需设置""递延所得税""科目来进行核算，在时间额完全自行消失以后，本科目的余额也将为零。
通俗的讲，就是会计上认定的缴税金额与税务局认定的金额不一致，而其中暂时性的(以后税务局就认可了)就是递延所得税。
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