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财政部颁布的《企业会计准则──投资》及相关指南，对企业投资业务的会计核算作了具体规定。国家税务总局也颁布了《企业所得税税前扣除办法》及《关于企业股权投资业务若干所得税问题的通知》（以下简称“《股权投资通知》”），对企业股权投资中涉及所得税问题作了明确规定?
The Accounting Standards for Business Enterprises ────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────── The State Administration of Taxation also promulgated the “Measures for Deducting Enterprise Income Tax Before Taxation” and the “Notice Concerning Certain Income Taxes for Enterprise Equity Investment Business” (hereinafter referred to as the “Notice for Equity Investment”), clarifying the issue of income tax involved in the enterprise’s equity investment Provisions?