现代企业能够迅速发展自身实力的一个重要手段就是进行长期股权投资。我国的企业在进行长期股权投资后,采用权益核算法,在会计和税务上的处理,对于持有期间的损益是不相同的。本文主要就企业的长期股权投资的财税差异及所得税处理进行研究和探讨。 An important means by which modern enterprises can quickly develop their own capabilities is to invest in long-term equity investments. After long-term equity investment, Chinese enterprises use the equity method to deal with accounting and taxation, which is not the same for the profit and loss during the holding period. This paper mainly studies and discusses the fiscal and tax differences and income tax treatment of long-term equity investments in enterprises.