企业对联营或合营企业的投资采用权益法核算时,长期股权投资的账面价值将随着被投资单位所有者权益的变动而变动,但税法在计算应纳税所得额或者在确定长期股权投资的计税基础时,除税法认定的初始投资成本外,通常不会考虑按照会计标准(会计标准是指国家统一的会计制度,包括企业会计准则、企业会计准则——应用指南、企业会计准则讲解以及其他有关规定)规定的权益法下所计量的长期股 When an enterprise makes an investment in an associate or a joint venture using the equity method of accounting, the carrying amount of the long-term equity investment changes as the owner’s equity of the invested entity changes. However, when the tax law calculates the amount of taxable income or the long-term equity investment Tax basis, except for the initial investment cost recognized by the tax law, it is usually not considered in accordance with accounting standards (accounting standards refer to the national unified accounting system, including accounting standards for business enterprises, accounting standards - application guidance, accounting standards and other corporate accounting standards to explain Related regulations) under the long-term equity method of measurement