The reason of deferred income tax assets is the difference of income tax calculation data from accounting perspective and tax law perspective.

Our own accountant keeps accounts according to accounting standards. If it is 6,543.8+0,000, the income tax payable will be calculated, but the tax authorities require you to pay 6,543.8+0.2 million according to the provisions of the tax law. At this time, we will pay 6.5438+0.2 million yuan, which is equivalent to temporarily paying 200,000 yuan more tax and putting it in the tax department, which will be deducted gradually in the future. It is equivalent to the accounts receivable of our enterprise, so it is called deferred income tax assets.

In a word, (1) overpays taxes, which is regarded as accounts receivable and can be deducted later. This is an asset. (2) Underpaying taxes is regarded as money temporarily owed to the tax authorities and is a debt.

For assets, the ending balance is 50,000 more than the opening balance, which is of course an increase.

The fine was deducted when our company calculated the profit, but the tax department refused to deduct it. Therefore, the income tax calculated by our company is less than that calculated by the tax authorities, and we can only pay taxes according to the data calculated by the tax authorities. Therefore, overpaying income tax is a deferred income tax asset.