In case the applicable tax rate changes , the deferred income tax assets and deferred income tax liabilities which have been recognized shall be re - measured , excluding the deferred income tax assets and deferred income tax liabilities arising from any transaction or event directly recognized as the owners ' rights and interests , and the amount affected by them shall be recorded into the income tax expenses of the current period during which the change occurs 适用税率发生变化的，应对已确认的递延所得税资产和递延所得税负债进行重新计量，除直接在所有者权益中确认的交易或者事项产生的递延所得税资产和递延所得税负债以外，应当将其影响数计入变化当期的所得税费用。
