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非货币性资产交换是指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。本文拟对非货币性资产交换的会计处理和税收处理进行探讨,旨在使读者了解两种处理之间的差异,在做好会计核算工作的同时,做好纳税申报工作。
Exchange of non-monetary assets refers to the exchange between the parties to the transaction mainly on non-monetary assets such as inventories, fixed assets, intangible assets and long-term equity investments. This article intends to discuss the accounting treatment and tax treatment of the exchange of non-monetary assets so as to make the readers understand the difference between the two kinds of processing. While doing a good job in accounting, the tax declaration should be well done.