我国股权投资会计处理与税务处理的比较

Comparison of Accountancy Settlement and Tax Settlement in Investment of Ownership in China

目前我国《企业会计制度》、《企业会计准则——投资》对股权投资的核算作了明确规定,但是与《企业所得税暂行条例》及其实施细则相比,其会计处理和税务处理上还存在许多差异。从短期股权投资所得、跌价损失、处置损益,成本法下投资所得、减值损失,权益法下股权投资差额、股权投资所得、处置损益等几个方面进行了会计处理和税务处理的比较。

In China 《Accounting System for Enterprises》 and 《Accounting Standards for enterprises-- Investment》 make it clear how to deal with the investment of ownership,but compared with 《Interim Regulations of Income Tax for Enterprises》 there are many differences between accountancy settlement and tax settlement. This article makes comparisons between accountancy settlement and tax settlement in terms of loss and profit of short-term ownership investment, price drop, long-term investment income in cost method reduction of worth loss,ownership of a share investment income,ect.