内容摘要：

新会计准则对长期股权投资业务做了较大调整，调整的内容涉及初始投资成本的确认、投资受益确认、期末计价等。本文对这些调整所涉及的纳税调整事项进行了分析，提出了相应的调整方法。

关键词：新会计准则　股权投资　纳税调整

abstract：according to the new accounting standards the accounting treatment of long-term equity investment has changed a lot,including the affirmation of front-end investment cost,affirmation of profit and loss,final accounting valuation and etc.this article analyzes the tax adjustment which was brought about by the change of accounting treatment of long-term equity investment,and puts forward corresponding methods of tax adjustment.

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