《企业会计准则2号—长期股权投资》中规范的长期股权投资分为成本法核算和权益法核算两种方式。成本法核算下,投资方在被投资方宣告分配股利时确认投资收益,这与税法规定相一致。《企业所得税法实施条例》第十七条第二款规定:除国务院财政、税务主管部门另有规定外,股息、红利 The long-term equity investment regulated in “Accounting Standard for Business Enterprises No. 2 - Long-term equity investment” is divided into two methods: cost accounting and equity accounting. Under the cost method, the investor confirms the investment income when the investor declares the distribution of the dividend, which is consistent with the provisions of the tax law. Article 17, Paragraph 2 of the Implementation Regulation of the Law of the People’s Republic of China on Enterprise Income Tax stipulates: Except as otherwise provided by the financial and tax authorities under the State Council, dividends and bonuses