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关于非货币性资产交换中相关税费的处理,由于会计准则规定比较模糊,一直是理论界和实务界争论的焦点。本文对增值税、消费税和清理费用的处理进行了探讨,并通过举例的方式进行了说明。
浅析非货币性资产交换中相关税费的会计处理
【摘 要】
：
关于非货币性资产交换中相关税费的处理,由于会计准则规定比较模糊,一直是理论界和实务界争论的焦点。本文对增值税、消费税和清理费用的处理进行了探讨,并通过举例的方式进
【机 构】
：
长江大学文理学院管理系
【出 处】
：
中国乡镇企业会计
【发表日期】
：
2015年10期
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