【摘要】本文从理论与实例方面论述，税率不一致情况下投资企业从被投资企业分得股利形成投资收益，构成永久性、时间性、两类差异情况下的会计处理。
【关键词】投资收益;所得税;会计处理
Shallowly discusses Accountant yield income tax to process
Li Rongming
【Abstract】This article elaborates from the theory and the example aspect, in the tax rate inconsistent situation invests the enterprise from to invest the enterprise to obtain the dividend to form the investment income, in the framing permanence, timely, two category of differences situations a……
