《企业会计准则———非货币性交易》（以下简称《准则》）以交易的盈利过程是否完成为界线 ,将非货币性交易划分为同类非货币性交易和不同类非货币性交易两大类。《〈准则〉指南》中对两类非货币性交易中相关的税务问题做了一些规定 ,其中不同类非货币性交易的处理方式与企业? Accounting Standards for Business Enterprises --- Non-monetary Transactions (hereinafter referred to as the “Guidelines”) are based on the completion of the profit-making process of the transaction and divide the non-monetary transactions into similar non-monetary transactions and non-monetary transactions of different types class. The Guidelines provide some provisions on the tax issues related to the two types of non-monetary transactions. Among them, the handling methods for different types of non-monetary transactions and the enterprises?