随着《企业会计制度》和《企业会计准则》的陆续发布和施行,企业核算逐渐细化和规范化,会计核算与税法规定差异越来越大,本文仅对长期股权投资会计核算与税法规定的差异进行分析探讨。 With the release and implementation of “Enterprise Accounting System” and “Accounting Standards for Business Enterprises” one after another, corporate accounting is gradually refined and standardized, and the differences between accounting rules and tax laws are more and more widened. This article only examines long-term equity investment accounting and tax law provisions Differences for analysis and discussion.