求翻译：所得税在季度终了后预缴，年度终了后汇算清缴;而流转税一般是以一个月为纳税期限。同样数额的所得税如果可以推迟缴纳，会比同样数额的流转税推迟缴纳具有更高的时间价值。资产在足够长的时期内都会转化为费用，因此，如果不考虑其他因素，在此期间内资产的处理方式不同，不会影响所得税款总额但会影响到所得税数额在前后期的分布。由于所得税税款支出是一种强制性的现金支出，考虑到时间价值，企业应该选择所得税税款支出现值最小的纳税筹划方案。是什么意思？

Income tax paid in advance after the end of the quarter final settlement after the end of the year; turnover tax is generally based on the month for the tax period. The same amount of income tax can be deferred pay, pay later than the same amount of turnover tax with a higher time value. Assets will

After the end of the quarter income tax pre-paid, after the end of the year compilation paid tax cash flow; and is in general a month for a tax period. same amount of income tax if you can delay payment, will be more than the same amount with cash flow tax deferred payment faster time to value. Asse

Income tax paid in a