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quan yi fa xia gu quan tou zi ye wu de na shui fen xi ji diao zheng
Author(s): 
Pages: 54-55
Year: Issue:  4
Journal: TRADE UNIONS' TRIBUNE(JOURNAL OF SHANDONG INSTITUTE OF TRADE UNIONS' ADMINISTRATION CADRES)

Keyword:  股权投资权益法税收政策;
Abstract: 长期股权投资业务采取权益法核算时,其会计处理与税法法规存在较大差异.会计核算主要以<企业会计制度>和<企业会计准则-投资准则>为依据,而申报纳税则需遵循<企业所得税暂行条例>及实施细则和国家税务总局颁布的其他相关规定.因此,企业在申报纳税时,对投资所得、投资转让所得和投资转让成本等项目的确定不能从会计有关帐户中直接引用数据,必须按照税收政策进行分析调整.
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