Are there any deferred income tax liabilities in the accounting standards for small businesses?

The accounting standards for small enterprises apply the historical cost method, so there is no deferred income tax asset. Your company can fill in "other non-current assets".

Accounting treatment can refer to the following contents:

Debit: income tax expense

Loan: tax payable-enterprise income tax payable

Debit: this year's profit

Credit: income tax expense