| 长期股权投资会计核算与税务处理差异 |
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| 引用本文： | 栾红莲,陈昌明,臧金祥.长期股权投资会计核算与税务处理差异[J].西南农业大学学报(社会科学版),2007,5(4):52-54. |
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| 作者姓名： | 栾红莲 陈昌明 臧金祥 |
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| 作者单位： | 西南大学,经济管理学院,重庆,400716 |
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| 摘 要： | 为进一步与国际惯例接轨,适应我国经济发展与会计核算的需要,财政部在2006年颁布了新的企业会计准则,对长期股权投资会计核算方法作了较大的调整。由于《企业会计制度》、《企业会计准则——投资》与国家税务总局发布的《关于企业股权投资若干所得税问题的通知》分别从各自的角度对企业股权投资的具体操作方法做了规定。因此,长期股权投资在会计核算与税务处理方法上存在不同,文中主要针对长期股权投资的会计核算与税务处理差异进行了简要分析。
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| 关 键 词： | 企业会计准则 所得税 差异分析 会计核算 |
| 文章编号： | 1672-5379(2007)04-0052-03 |
| 修稿时间： | 2006年11月24 |
DIFFERENCES BETWEEN FINANCIAL ACCOUNTING AND TAX TREATMENT FOR LONG-TERM EQUITY INVESTMENT |
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| LUAN Hong-lian,CHEN Chang-ming,ZANG Jin-xiang.DIFFERENCES BETWEEN FINANCIAL ACCOUNTING AND TAX TREATMENT FOR LONG-TERM EQUITY INVESTMENT[J].Journal of Southwest Agricultural University:Social Science Edition,2007,5(4):52-54. |
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| Authors: | LUAN Hong-lian CHEN Chang-ming ZANG Jin-xiang |
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| Abstract: | In order to bring China's financial accounting more in line with international conventions and meet the needs of China's economic development and financial accounting,the Ministry of Finance issued new enterprise accounting standards,which made considerable readjustments in long-term equity investment accounting.Due to the fact that the documents issued by the Ministry of Finance and the State Administration of Taxation were formulated from different perspectives,there have been differences in the operation of financial accounting and taxation treatment.In this paper,a brief analysis is made of the differences between financial accounting and tax treatment for long-term equity investment. |
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| Keywords: | enterprise accounting principles income tax difference analysis financial accounting |
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