(接上期)三、权益法下长期股权投资后续计量的财税处理差异投资企业对被投资单位具有共同控制或重大影响的长期股权投资,应当采用权益法核算。1.会计处理(1)投资企业取得长期股权投资后,应当按照应享有或应分担的被投资单位实现的净损益的份额,确认投资损益并调整长期股权投资的账面价值。投资企业按照被投资单位宣告分派的利润或现金股利计算应分得的部 (Continued) III. Discrepancy in Fiscal and Taxation on the Follow-up Measurement of Long-term Equity Investments under Equity Method Long-term equity investments that the invested enterprises have joint control or significant influence over the investees should be accounted for using the equity method. 1. Accounting treatment (1) After obtaining the long-term equity investment, the investment enterprise shall recognize the investment profit and loss and adjust the book value of the long-term equity investment according to the share of the net profits and losses realized by the investee that should be enjoyed or should be shared. The investment enterprise shall calculate the dividend according to the profit or cash dividend declared by the invested unit