可抵扣金额小于当年度应提职业风险基金金额的，应当按其差额提取职业风险基金。
If the deductible amount is less than the amount of drawable occupational risk fund of the current year, occupational risk fund shall be drawn on the basis of the difference.
按照暂时性差异对未来期间应税金额的影响，分为应纳税暂时性差异和可抵扣暂时性差异。
Based on the effects of temporary differences on the future taxable amounts, the temporary differences are classified into taxable temporary differences and deductible temporary differences.
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