论文部分内容阅读
非货币性资产交换按会计处理原则不同可分为具有商业实质的交换和不具有商业实质的交换。具有商业实质的交换在税会处理上没有根本性差异,而不具有商业实质的交换在税会处理上存在根本性差异。税会处理差异的原因在于会计和税法的立法立场不同,而且这一差异不可协调。这种差异可以有效防止关联方企业利用非货币性交换调节利润。
Exchange of non-monetary assets according to different accounting principles can be divided into commercial real exchange and non-commercial exchange. There is no fundamental difference in the processing of taxation with the exchange of commercial substance, but there is a fundamental difference in the processing of taxation without the exchange of commercial substance. The reason why taxes are handled differently is that the accounting and tax laws have different legislative positions and that this difference can not be reconciled. Such a difference can effectively prevent related-party enterprises from using non-monetary exchange to regulate profits.