企业进行长期股权投资,按照《企业会计制度》规定进行会计处理形成的会计利润与按照税法规定确认的应税所得之间有较大的差异,本文欲就此辨析。一、投出非货币性资产业务形成的差异辨析《企业会计制度》规定,企业以非货币性资产进行长期股权投资,应以其账面价值与应交纳的税费之和作为 Long-term equity investments in enterprises, in accordance with the “Accounting System for Business Enterprises” accounting for the formation of accounting profits and taxable income in accordance with the provisions of the tax law there is a big difference between, this article would like to differentiate. I. Discrepancy in the Formation of Non-monetary Assets Business The “Accounting System for Business Enterprises” stipulates that enterprises should make long-term equity investments with non-monetary assets, and the sum of their book values ​​and the taxes and fees payable shall be taken as