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zuo tan chang qi zi chan de suo de shui na shui diao zheng
Author(s): 
Pages: 25-26
Year: Issue:  23
Journal: Finance and Accounting Monthly

Keyword:  长期资产纳税调整期股权投资成本应纳税所得额计提减值准备投资单位当期应纳税时间性差异计价基础;
Abstract: 一、取得长期资产的纳税调整1.通过非货币性交易取得的长期资产。(1)长期资产的计价基础。企业可以通过不同的方式取得长期股权投资、固定资产、无形资产等长期资产。以货币资金购入长期资产时,会计与税法对其计价基础基本一致。而对于以非货币性资产换入的长期资产,会计一般以换出资产的账面价值为其计价基础,税法以换入长期资产的公允价值为其计价基础。(2)股权投资差额的确认口径。在权益法下,会计对于长期股权投资的初始投资成本大于应享有被投资单位所有者权益份额的差额,作为股权投资差额处理;对于长期股权投资的初始投资成本小于应享有被投资单位所有者权益份额的差额,在调整长期股权投资成本的同时作为资本公积处理,不计入
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