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非货币性资产交换是一种非经常性的交易行为,是交易双方主要以存货、固定资产、无形资产和长期股权投资等非货币性资产进行的交换,交换中一般不涉及货币性资产或涉及少量的货币性资产,即补价。伴随新企业会计准则、新企业所得税法规和新增值税条例等的陆续出台,对此类事项如何进行会计处理,会计处理上涉及到相关税费等的处理问题,在实务操作时难免有混淆之处。本文拟对非货币性资产交换相关税费的会计处理及税会差异进行规纳分析
The exchange of non-monetary assets is a kind of non-recurring transaction, which is the exchange of two non-monetary assets, such as inventories, fixed assets, intangible assets and long-term equity investments. The transactions are generally not involving monetary assets or involving A small amount of monetary assets, that is, premiums. With the new accounting standards for business enterprises, the new corporate income tax laws and regulations and the new value added tax regulations have been introduced, how to deal with such matters accounting, accounting related to the handling of taxes and other issues involved in the practical operation is bound to be confused Department. This article intends to non-monetary exchange of assets related tax accounting and tax differences will be regulated