| 股权投资的所得税影响分析 |
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| 引用本文： | 王远利.股权投资的所得税影响分析[J].徐州工程学院学报,2006,21(4):87-89. |
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| 作者姓名： | 王远利 |
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| 作者单位： | 徐州工程学院,江苏,徐州,221008 |
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| 摘 要： | 股权投资中涉及的所得税纳税调整问题,一直是会计实务操作中的难题,股权投资的会计核算方法较为复杂,不同的核算方法和会计相关制度的变化其所得税的调整方法亦不同,本文对股权投资的所得税影响进行了综合分析,供会计实务工作者借鉴。
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| 关 键 词： | 股权投资 所得税 差异 调整 |
| 文章编号： | 1673-0704（2006）04-0087-03 |
| 收稿时间： | 2006-11-28 |
Analysis of the Influence on the Income Tax Involved in Equity Investment |
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| WANG Yuan-li.Analysis of the Influence on the Income Tax Involved in Equity Investment[J].Journal of Xuzhou Istitute of Technology,2006,21(4):87-89. |
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| Authors: | WANG Yuan-li |
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| Abstract: | The adjustment of the income tax of equity investment has been a difficult problem in the accounting practice all the time.The accounting method of equity investment is comparatively complicated.Different accounting methods and changes of accounting's relevant systems result in different methods of the income tax.The article analyzes synthetically the influence on the income tax of equity investment,and which can be served as the accountants' reference. |
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| Keywords: | Equity investment Income tax Difference Adjustment |
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