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 China is the tax-separation model, so the tax law in determining the taxable income and accounting in the confirmation of profits, there must be many differences between the two, there are both permanent differences and temporal differences, long-term The difference caused by the equity investment equity method is more difficult to grasp, because when the accounting of long-term equity investment by the equity method of accounting from the acquisition of long-term equity investment to the final disposal of each link there are accounting treatment and tax law inconsistent place.