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随着我国经济的发展和证券市场的开放,投资日益成为企业普遍性的资本运作活动,许多企业通过投资活动获得利益,以达到日常生产经营活动所不能达到的效果,同时,税法对投资所产生的利益也提出了纳税的要求,由于会计法规和税收法规对投资收益,尤其是长期股权投资收益确认的差异较大,使长期股权投资收益的涉税处理问题显得十分重要。本文试就此进行探析。
With the economic development of our country and the opening up of the securities market, investment has increasingly become the universal capital operation of enterprises. Many enterprises obtain benefits through investment activities so as to achieve the effects that ordinary production and business activities can not achieve. At the same time, The interests of the proposed tax requirements, the accounting regulations and tax laws and regulations on the investment income, especially the long-term equity investment income greater recognition differences, the long-term equity investment income tax-related issues become very important. This article tries to analyze this.