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根据《企业会计准则第7号——非货币性资产交换》(以下简称“准则”),不论以公允价值还是以账面价值作为确定换入资产成本的基础,都应将相关税费计入换入资产的成本。但是,相关税费种类繁多,有换出资产过程中发生的税费,也有换入资产过程中发生的税费,在会计实务中已出现了多种不同的相关税费会计处理方法。究竟应如何解读准则中关于相关税费的会计处理,笔者作了如下探讨。
According to “Accounting Standards for Business Enterprises No. 7 - Exchange of Non-monetary Assets” (hereinafter referred to as the “Code”), the relevant taxes and fees should be calculated based on the fair value or the book value as the basis for determining the cost of assets transferred in Into the cost of assets. However, a wide range of related taxes and fees, there are taxes and fees occurred in the process of changing out of assets, there are taxes and fees occurred in the process of asset replacement, accounting practices have emerged in a variety of different tax accounting treatment. How to interpret the guidelines on the accounting treatment of relevant taxes and fees, the author made the following discussion.