贵刊１９９６年第１０期刊登杨亚平同志《浅析“纳税影响会计法”的应用原理及计算技巧》一文（下面简称杨文）中，关于债务法递延税款调整额的计算方法论述是：税率在递延阶段变更时，递延税款的调整额＝原税率计算段时间性差异额之和×（新税率－原税率）。公式中：当税... Published in 1996 tenth issue of Comrade Yang Yaping, “Analysis of the” tax impact accounting law, “the application principle and calculation skills,” a text (hereinafter referred to as Yang Wen), on the debt method of deferred tax adjustment method of calculation is described: When the tax rate is changed during the deferred period, the adjustment of deferred tax = the sum of the time difference of the original tax rate × (new tax rate - the original tax rate). Formula: When tax ...