长期股权投资是当今企业一种主要经营方式和获利手段，企业通过合并和兼并等方式来快速增强自身实力，提高其市场竞争力；通过控股方式控制其他公司，来实现其目的，使得企业间的关联性也越来越复杂。本文分别就介绍长期股权投资的概念，长期股权投资的会计核算，长期股权投资的股息与资本利得的纳税筹划方法，长期股权投资会计核算方法的纳税筹划，介绍长期股权投资转让损失的纳税筹划方法的研究入手，期望在后来的长期股权投资的会计核算与税务筹划研究时作为可行的参考。
关键词：长期股权投资 会计核算 税务筹划
Abstract
A long-term equity investment is the enterprise a main mode of operation and profit means, enterprise through the merger and acquisitions, and other ways to rapid increase their own strength, improve the market competitiveness; Through the holding means to control other company, to achieve its purpose, make the connection between enterprises is also more and more complex. This paper will introduce the concept of the long-term equity investment, the accounting of long-term equity investment, of the long-term equity investment dividends and capital gains tax planning method, a long-term equity investment accounting method tax planning, this paper introduces the transfer of the long-term equity investment loss of tax planning method of study, the expectations in the later of the long-term equity investment accounting and tax planning research as a reference when feasible.
Keywords：long-term equity investment accounting tax planning
目 录
Abstract…………………………………………………. 2
2.1长期股权投资的初始计量……………………………….. 5
2.2长期股权投资的后续计量……………………………….. 5
4 长期股权投资的股息与资本利得的纳税筹划方法………………… 6
4.1保留低税地区被投资企业的利润不予分配…………………… 7
4.2关于先分配后转让的纳税筹划 …………………………… 7
5 长期股权投资会计核算方法的纳税筹划……………………….. 8
6 长期股权投资转让损失的纳税筹划方法………………………. 10
