《企业会计准则第7号——非货币性资产交换》规定,换入换出资产的计价有历史成本和公允价值两种计量模式。《中华人民共和国企业所得税法实施条例》第十三条规定,企业以非货币形式取得的收入,应当按照公允价值确定收入额,公允价值是指按照市场价格确定的价值。会计准则与税法中“公允价值”所包括的内容是有差异的,尤其体现在确认方法上,本文拟对此问题进行分析。 “Accounting Standards for Business Enterprises No. 7 - Exchange of Non-monetary Assets” stipulates that there are two measurement modes: historical cost and fair value in exchange for the exchange of assets. Article 13 of the “Regulations for the Implementation of the Law of the PRC on Enterprise Income Tax” stipulates that the income a business obtains in non-monetary form shall determine the amount of revenue according to the fair value, which is the value determined according to the market price. Accounting standards and tax law “fair value ” contains the content is different, especially in the confirmation method, this article intends to analyze this issue.