| 长期股权投资所得的纳税处理与纳税调整 |
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| 引用本文： | 郑俊敏.长期股权投资所得的纳税处理与纳税调整[J].内江师范学院学报,2005,20(6):64-67. |
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| 作者姓名： | 郑俊敏 |
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| 作者单位： | 广东金融学院,会计系,广东,广州,510520 |
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| 摘 要： | 《企业会计准则一投资》发布之后．股权投资业务的会计处理与税务处理出现了许多新的差异。本文就股权投资持有所得与转让所得的区分进行了探讨．研究了股权投资持有所得及股权投资转让所得的纳税调整办法．并对以上相关问题举例加以说明。
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| 关 键 词： | 股权投资 持有所得 转让所得 纳税调整 |
| 文章编号： | 1671-1785（2005）06-0064-04 |
| 收稿时间： | 2005-07-05 |
| 修稿时间： | 2005年7月5日 |
Tax Transactions and Ratepaying Adjusted on Stock Right Investing Transactions |
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| ZHENG Jun-min.Tax Transactions and Ratepaying Adjusted on Stock Right Investing Transactions[J].Journal of Neijiang Teachers College,2005,20(6):64-67. |
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| Authors: | ZHENG Jun-min |
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| Abstract: | After enterprise accounting-investing principles issued, there are many new differences between accounting and tax transactions on stock right investing transactions. This article first discuss the distinguish between two types of earings: from holding voting stock investment and from transferring it. And then put investigation on the methor of adjusting ratepaying on the problem. The author also use examples to explain inter-related questions here in before. |
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| Keywords: | stock right investing holding income transferring income ratepaying adjusted |
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