| 公允价值的引入对长期股权投资的税务影响及税务筹划探讨 |
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| 引用本文： | 吴坚真.公允价值的引入对长期股权投资的税务影响及税务筹划探讨[J].广东技术师范学院学报,2008(7). |
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| 作者姓名： | 吴坚真 |
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| 作者单位： | 广东技术师范学院会计学院 |
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| 摘 要： | 新会计准则对企业的税务影响,首先是相对影响,着重表现在对企业所得税费用的影响;其次是绝对影响,即对应纳所得税额的影响。分析新会计准则对长期股权投资核算的税务影响,探究在新准则和现行税法规范下进行税务筹划的思路,有助于相关企业规范核算和合法节税。
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| 关 键 词： | 公允价值 股权投资 税务影响 |
Taxation Influence of Fair Value's Introduction on Long-Term Equity Investment and Tax Planning Discussion |
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| WU Jianzhen Guangdong Polytechnic Normal University Guangzhou ,China.Taxation Influence of Fair Value's Introduction on Long-Term Equity Investment and Tax Planning Discussion[J].Journal of Guangdong Polytechnic Normal University,2008(7). |
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| Authors: | WU Jianzhen Guangdong Polytechnic Normal University Guangzhou China |
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| Institution: | WU Jianzhen Guangdong Polytechnic Normal University Guangzhou 510665,China |
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| Abstract: | Taxation influence of new accounting standards on enterprises is mainly relative influence which is on enterprise income tax; secondly it also has absolute influence, the influence on amount of income tax to be paid.Analyze the taxation influence of new accounting standards on long-term equity investment accounting; investigate the tax planning thoughts under new standards and current tax law that are helpful for related enterprises to regulate accounting and legally save the income tax. |
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| Keywords: | fair value equity investment taxation influence |
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