长期股权投资权益法核算下会计与税法的差异

由于我国实行的是税会分离模式,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,二者之间必然有很多的差异,既有永久性的差异也有时间性的差异,长期股权投资权益法导致的差异比较难以把握,因为当会计对长期股权投资采用权益法核算的情况下从取得长期股权投资到最后的处置每一个环节都存在会计处理和税法规定不相一致的地方。

Because income tax payable shoud follow taxes law, therefore there are many differences between pretax financial income and taxable income. These differences can be divided into two types： permanent differences and temporary differences. When we use equity method to record long - term investment,grasping differences between pretax financial income and taxable income is very difficulty. Differences exsit all processing from obtainning to final handling.