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随着我国会计准则与国际会计准则接轨,新颁布的会计准则中对长期股权投资的核算作为一项新亮点,对我国的会计计量及财税处理产生了影响,涉及到所得税的财务处理比较复杂,权益法下长期股权投资引发的投资收益或损益,不但是上市公司运用财务手段造假的热点项目,也是每年的会计中级考试、注册会计师考试的重点考试内容。本文就从长期股权投资收益的账务处理入手,分析了现有企业对长期股权投资的特点,阐述税法中对长期股权投资持有收益的明文规定,结合一些典型案例进行透彻分析,使新准则视域下,长期股权投资核算更加规范,真实地反映出企业现有的财务信息,为相关的利益者提供重要的权益保障。
As China’s accounting standards and international accounting standards, the newly issued accounting standards for long-term equity investment accounting as a new bright spot on China’s accounting measurement and taxation have an impact, involving the financial handling of income tax is more complicated, The investment income or profit or loss caused by the long-term equity investment under the equity method is not only a hot project for listed companies to use financial means to make fake products, but also the key examination contents of annual accounting intermediate examination and certified public accountant examination. This article starts with the accounting treatment of long-term equity investment income, analyzes the characteristics of long-term equity investment of existing enterprises, elaborates the express provisions of tax law on the holding of long-term equity investment, and makes some thorough analysis of some typical cases so that the new criterion From the perspective of the long-term equity investment accounting more standardized and truly reflect the existing financial information business, for the relevant stakeholders to provide important protection of rights and interests.