《财会月刊》２００１年第６期刊登了朱明龙同志的《对所得税税率变化或开征新税时会计处理的质疑》一文（以下简称“朱文”），对于税率变化或开征新税时递延法和债务法的处理，朱文均提出了批评，理由是：在递延法下，当时间性差异回转时，因新旧税率不同或因开征新税而形成 Financial Times Monthly No. 6, 2001 published Comrade Zhu Minglong’s article on “Changes in the Income Tax Rate or Questioning on the Accounting Treatment for Levying a New Tax” (hereinafter referred to as “Zhu Wen”), and in the light of changes in tax rates or deferred tax laws Zhu Wenjun criticized the handling of the debt law on the following grounds: Under the deferral law, when the time difference is reversed, it is formed because of the difference between the new and the old tax rates or the introduction of new taxes