Intertemporal choice refers to the tradeoff between costs and benefits at different points in time.The discount rates of intertemporal choice under the gain and loss framework show a significant difference,and the discount rate of losses is usually smaller than that of gains,which is called gain-loss asymmetry.Most of the previous studies focused on the differ-ence of value function in the gain and loss framework and explained gain-loss asymmetry by loss aversion(reflected in neu-ral representations of striatum and vmPFC).In fact,from the perspective of value evaluation,gain-loss asymmetry also comes from the different information processing modes.In addition,difference in the level of cognitive control needs(re-flected in neural representations of dlPFC,ACC,and PPC)and asymmetry in anticipatory feelings(reflected in neural repre-sentations of amygdala and insula)can also explain gain-loss asymmetry.Future studies could explore the neural basis of the gain and loss framework from the perspective of different fields and different combinations of results,combined with sce-nario variables.