1, including different ranges.
The initial cost method of long-term equity investment includes electric power construction fund income, Three Gorges Project construction fund, road maintenance fee, vehicle purchase surcharge, railway construction fund, highway construction fund, civil aviation infrastructure construction fund, post and telecommunications surcharge fund and port construction fee.
Local telephone installation fee income, civil aviation airport management and construction fee income, decentralized port maintenance fee income, tobacco commercial franchise profit income, iodized salt fund income, bulk cement special fund income, post subsidy special fund income, wall material special fund income, railway construction surcharge income, airworthiness fund income.
The equity law includes the value-added tax, consumption tax, enterprise income tax, resource tax, land value-added tax, urban maintenance and construction tax, property tax, land use tax, travel tax, education surcharge and other taxes paid by enterprises according to law.
Mineral resources compensation fees, stamp duty, farmland occupation tax and other taxes, as well as personal income tax collected and remitted by enterprises before being turned over to the state.
2, the calculation method is different
The calculation formula of the initial cost method for long-term equity investment is:
Net operating income = operating income-operating expenses-depreciation of productive fixed assets-product tax+net rental housing income, net rental of other assets and net converted rental of self-owned housing, etc. The net income of property does not include the premium income from the transfer of ownership of assets.
The formula of equity method is: actual growth rate of per capita disposable income = (per capita disposable income in the reporting period/per capita disposable income in the base period)/consumer price index-100%.
3. Different in nature
The initial cost of long-term equity investment is determined by social connotation factors, and the equity method is the embodiment of value, which is often not equal to value.
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