我国长期股权投资会计处理与税务处理的对比差异.docVIP

我国长期股权投资会计处理与税务处理的对比差异 目录 中英文摘要和关键字……………………………………………………1 一、长期股权投资会计处理与税务处理概述…………………………2 （一）股权投资差额的确认…………………………………………2 （二）持有期间的收益或损失的确认………………………………3 （三）长期股权投资减资的计提……………………………………4 （四）处置长期股权投资时的处理…………………………………4 二、长期股权投资会计与税务处理差异………………………………5 （一）初始计量时的差异……………………………………………5 1.以企业合并方式取得的长期股权投资………………………5 2.以非企业合并方式取得的长期股权投资……………………6 （二）后续计量时的差异……………………………………………6 1.成本法下后续计量的会计处理与税务处理的差异…………6 2.权益法下后续计量的会计处理与税务处理的差异…………8 （三）处置及损失确认时的差异……………………………………10 1.长期股权投资处置会计与税务处理差异……………………10 2.长期股权投资损失确认会计与税务处理差异………………10 三、结论…………………………………………………………………11 参考文献………………………………………………………………12 摘要：投资是企业经营活动中不可缺少的一部分，为了适应我国经济发展的需要，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。我国实行的是税会分离模式，企业会计准则规范企业的会计核算和相关信息的披露，税法规范企业税款的计算和缴纳，两者的立法基础不同，因此税法上在确定应纳税所得额和会计在确认利润的时候有很多的差异。本文概括了新准则关于长期股权投资的主要变化，并对长期股权投资的会计核算与税务处理作简要的对比分析，提出个人建议，希望能对企业在进行投资时有所帮助。 关键词：新企业会计准则；初始计量；成本法；权益法 Abstract:Investment takes an indispensable part in business activities. In order to meet the needs of China’s economic development, in 2006 the Ministry of Finance issued new Chinese enterprise accounting standards, which made considerable adjustments in long-term equity investment accounting. In our country income tax payable should follow taxes law. Enterprise accounting standards specify business accounting and disclosure of relevant information. Taxes law specifies calculation and payment of corporate taxes. The legislative basis of them are different, therefore there are many differences between taxable income and pretax financial income. This paper summarizes the main changes of long-term equity investment in new standards , and a brief comparative analysis is made of the differences between financial accounting and tax treatment for long-term equity investment. I make some personal suggestions and hope the paper will bring more or less help to enterprise when making investment. Keywords: new enterprise accounting principles; initial measurement; cost method; equity method 随着我国经济的发展和金融