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liang lei gu quan tou zi shou yi de shui wu chu li bi jiao ji shi wu wen ti
Author(s): 
Pages: 52-54
Year: Issue:  3
Journal: Accounting Learning

Keyword:  股权投资收益实务问题税务处理《企业所得税法》长期股权投资投资资产被投资企业投资人;
Abstract: 新《企业所得税法》提出了投资资产的概念,投资资产包括长期股权投资。企业长期股权投资一般存在两种收益:投资人在持股期间作为股东从被投资企业分得的收益;投资人最终转让或处置股权时所获得的收益。本文分析了上述两类收益存在不同的税务处理方式,再对若干实务问题进行思考,供纳税人参考。
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