一、长期股权投资持有期间会计收益与计税收益的基本差异在会计核算中,对长期股权投资分别采用成本法和权益法进行后续计量。采用成本法核算的长期股权投资应当按照初始投资成本计价,新企业会计准则规定了使用成本法的两种情形:第一,投资企业能够对被投资单位实施控制,被投资单位为其子公司,投资企业应当将子公司纳入合并财务报 First, the long-term equity investment holding period, the basic difference between accounting income and tax returns in the accounting, long-term equity investment, respectively, using cost method and equity method for subsequent measurement. The long-term equity investment accounted for using the cost method should be priced according to the initial investment cost. The new CAS stipulates two situations in which the cost method is used: First, the invested enterprise can exercise control over the investee, its investee is its subsidiary, Investment enterprises should include subsidiaries in the consolidated financial statements