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《企业会计准则》和《企业所得税法》对长期股权投资有不同的规定,由此产生了财税差异。本文通过案例对权益法核算的长期股权投资的财税差异及纳税填报作简要分析。案例A居民企业于2014年1月取得B居民公司30%的股权,支付价款90万元,取得投资时被投资单位净资产账面价值为360万元。假定A企业和B公司会计政策、会计期间一致,同时被投资单位各项可辨认资产、负债的公允价值与其账面价值相同。由于能够
“Accounting Standards for Business Enterprises” and the “Enterprise Income Tax Law” have different provisions on long-term equity investments, resulting in differences between fiscal and taxation. This article through the case of equity method of accounting of long-term equity investment tax differences and tax returns for a brief analysis. Case A: In January 2014, a resident enterprise obtained 30% equity of resident company B and paid the price of RMB 900,000. The net book value of the invested unit when obtaining the investment is RMB 3.6 million. Assuming that the accounting policies and accounting periods of Company A and Company B are the same, the fair values of the identifiable assets and liabilities of the investee are the same as their book values. Because of it