根据《投资》准则规定,企业以非现金资产对外投资取得长期股权投资,其放弃非现金资产的公允价值或取得股权的公允价值超过所放弃的非现金资产账面价值的差额,扣除未来应交所得税后的部分计入资本公积准备项目(反之则确认为损失,计入当期损益)。待处置该项投资时,按税法规定计算的应交所得税予以纳税。计入本期损益的所得税费用仅是出售该股权投资收益应交的所得税,原评估确认价值大于投出资产账面价值差额应交的所得税从原计入 According to the guidelines of “Investment”, the enterprise obtains long-term equity investment from non-cash assets, and the difference between the fair value of the non-cash assets given up or the fair value of the acquired equity over the book value of the non-cash assets discarded deducts the future income tax payable The latter part is included in the capital reserve project (otherwise recognized as a loss, included in the current profits and losses). To be disposed of this investment, according to the provisions of tax laws to pay income tax to be taxed. The income tax expense included in the current profit or loss is only the income tax payable for the sale of the equity investment income. The difference between the original appraisal value and the carrying amount of the assets invested shall be calculated from the income tax