| 长期股权投资的纳税调整 |
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| 引用本文： | 吕兆德,宗文龙.长期股权投资的纳税调整[J].涉外税务,2007,232(10):63-66. |
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| 作者姓名： | 吕兆德 宗文龙 |
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| 作者单位： | 1. 北京师范大学经济与工商管理学院,北京,100875
2. 中央财经大学会计学院,北京,100081 |
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| 摘 要： | 新会计准则对长期股权投资业务做了较大调整,调整的内容涉及初始投资成本的确认、投资受益确认、期末计价等。本文对这些调整所涉及的纳税调整事项进行了分析,提出了相应的调整方法。
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| 关 键 词： | 新会计准则 股权投资 纳税调整 |
Tax Adjustment of Long-term Equity Investment |
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| Zhaode Lv,Wenlong Zong.Tax Adjustment of Long-term Equity Investment[J].International Taxation In China,2007,232(10):63-66. |
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| Authors: | Zhaode Lv Wenlong Zong |
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| Abstract: | According to the New Accounting Standards the accounting treatment of long-term equity investment has changed a lot, including the affirmation of front-end in- vestment cost, affirmation of profit and loss, final account- ing valuation and etc. This article analyzes the tax adjust- ment which was brought about by the change of accounting treatment of long-term equity investment, and puts forward corresponding methods of tax adjustment. |
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| Keywords: | New Accounting Standards Equity investment Tax adjustment |
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