Deferred tax debit and deferred tax credit are the difference between income tax expense and income tax payable. The difference is that the deferred tax deduction is caused by the fact that the amount included in the current income tax expense is greater than the amount of income tax payable in the current period. The difference did not occur in the cash outflow, but was deducted when calculating the net profit, so it should be added back when adjusting the net profit to the cash flow from operating activities; Deferred tax debit is due to the fact that the amount included in the current income tax expense is less than the income tax payable in the current period, and the difference has been cash outflow, but it is not included in the calculation of net profit. Therefore, the net profit should be deducted when it is adjusted to cash flow from operating activities.