非货币性交易中纳税调整问题

目前,我国会计制度与税法之间对企业通过非货币性交易所取得资产的处理存在一定的差异。本文结合企业会计制度、企业会计准则与税法的有关规定对其进行分析,以便于企业正确进行会计核算和纳税调整。同时,也为我国企业会计制度的改革和税收法规的完善提供理论依据。

On tax-payment adjustment in non-currency transaction

Currently in China there are certain differences between accounting systems and taxation laws in terms of dealing with assets of enterprises obtained via non-currency transaction which are reflected in determination of accountedvalue, recognition of earnings and other relevant expenses. Analysis in combination of relevant regulations on enterprise accounting system, enterprises accounting principle, and tax law benefits the correct accounting and tax-payment adjustment and meanwhile provides therieatcal theory for the reform of China's enterprise accounting system and the constanct perfection of tax regulations.