本文解答了关于《权益法下长期股权投资的税务处理》相关内容，同时关于1、权益法长期股权投资相关税费,2、权益法长期股权投资的计税基础,3、权益法下长期股权投资纳税调整,4、权益法长期股权投资所得税,5、权益法长期股权投资会计处理,的相关问答本篇文章福途教育网小编也整理了进来，希望对您有帮助。
权益法下长期股权投资的税务处理 (Tax Treatment of Long-term Equity Investment under Equity Method)
在中国公司权益法下长期股权投资得到税务优惠政策，收入减免政策。首先，对于对外投资企业的实现净利润收入的20%的收入征收企业所得税。其次，被投资企业在和投资企业实现的收益中企业所得税应按照60％的比例减免。最后，由于投资企业和被投资企业之间加权平均收益比例可以大大超过两者分别实现的20％和60％，从税务角度来看，这两个企业都可以从此优惠政策中获得税收减免。此外，中国税务当局还允许投资企业和被投资企业支付的共同借款利息及一些有关费用作为投资企业的费用进行扣除，从而减少投资企业的税收。
Under the Chinese Company Law, long-term equity investments are eligible for favorable tax policies and income deductions. Firstly, 20% of the realized net income of the invested enterprise is imposed as corporate income tax by the investing enterprise. Secondly, corporate income tax of the invested enterprise should be reduced to 60% proportional rate amongst the joint gains achieved by the investing enterprise and the invested enterprise. In addition, the weighted average return ratio between the investing enterprise and the invested enterprise can be much higher than 20% and 60% respectively from a tax perspective, thus these two enterprises both can be benefited from this preferential policy. Furthermore, Chinese taxation authority also allow the investing enterprise to deduct the interest and some related cost paid jointly by the investing enterprise and the invested enterprise as the cost of the investing enterprise, thus reducing the tax burden of the investing enterprise.
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