一、处置长期股权投资会计损益与计税所得(损失)的差异新企业会计准则规定:“处置长期股权投资,其账面价值与实际取得价款的差额,应当计入当期损益。采用权益法核算的长期股权投资,因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的,处置该项投资时应当将原计入所有者权益的部分按相应比例转入当期损益。”关于 Differences between the accounting gains and losses and the taxable income (losses) of disposal of long-term equity investment The new Accounting Standards for Business Enterprises stipulates: “When the long-term equity investment is disposed of, the difference between the book value and the actually obtained price shall be recorded into the profits and losses of the current period. , The long-term equity investment of the invested entity is included in the owner’s equity due to the other changes in the owner’s equity other than the net profit or loss of the investee. When disposing of the investment, the portion originally recorded in the owner’s equity should be transferred to the current profit and loss in the corresponding proportion. ”on