长期股权投资收益的税收征管对策研究

Research on the Tax Levying Management of Long-term Stock Right Investment Profit

由于中国现行税法与会计制度在投资收益的处理上存在差异,使得企业所得税的税收征管方面容易出现漏洞,造成税款流失。因此,投资收益的税收管理问题应引起税务机关的高度重视,应注重加强被投资企业与税务机关的信息沟通,加强税法宣传,堵塞税收征管漏洞,强化对长期股权投资收益的税收管理。

For the difference in processing investment income between the present tax law and accounting system, there are easy to cause leaks in the levying and management of enterprises＇ income tax and generate loss of tax. Therefore, the tax agency should pay great attention to levying and managing of investment income. Attention should be paid to strengthen the communication between the enterprises invested and tax agencies, reinforce propaganda of tax law, block the leak of levying and management of tax, consolidate the levying and managing of tax to investment incomes of chronic stock right.