时间性差异是指在所得税会计核算中“企业一定时期的税前会计利润与纳税所得之间的差额”。最典型的是企业固定资产选用的折旧年限与税法规定的折旧年限不同，而导致会计拆旧额与税法折旧额之间发生的差异。对时间性差异可统一用“时间性差异。税法折旧额一会计折旧额”来计算? The temporal difference refers to the difference between the pre-tax accounting profits and the taxable income for a certain period of time in the accounting of income tax. The most typical is the difference between the depreciation period of the fixed assets used by the company and the depreciation period stipulated by the tax law, which results in the difference between the depreciation amount of the accounting and the depreciation amount of the tax law. For the time difference can be unified with the “time difference. Tax depreciation amount - accounting depreciation amount” to calculate?