以存货换入存货、以存货换入除存货外的其他资产、以存货和其他资产换入存货和其他资产时,由于除存货外的其他资产的账面价值含增值税,而存货的账面价值不含增值税,因此应当将存货的账面价值还原为含增值税的价值,使交换资产的价值均为含税价值,然后以含增值税的公允价值为依据 When inventories are swapped for inventories and other assets other than inventories are swapped for inventories and other assets, inventories and other assets are swapped. Since the carrying amount of other assets except inventories includes value-added tax, the carrying value of inventories Including VAT, the book value of inventories should be restored to the value of value added tax so that the value of the exchanged assets is the tax-inclusive value and then based on the fair value of the value-added tax