对企业投资收益处理的规定，会计与税法有着明显的差异。这也导致在股权投资业务下，被投资企业的盈亏会对投资企业所得税会计处理产生较大的影响。本文试就此作一探讨。（一）１．采用权益法核算的企业（１）被投资企业盈利。会计制度规定，投资企业需按取得股权投资后被投资 The provisions on the treatment of corporate investment income, accounting and tax law have obvious differences. This also led to the equity investment business, the profit and loss of investee enterprises will have a greater impact on the accounting treatment of investment income tax. This article makes a discussion on this. (A) 1. Enterprises using the equity method of accounting (1) invested companies profit. The accounting system stipulates that the invested enterprise needs to be invested after it obtains the equity investment