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fei huo bi xing zi chan jiao huan zhong xiang guan shui fei de chu li
Pages: 59
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  货币性资产换入资产应计可靠计量商业实质补价增值税进项税销项税应交增值税应交税费;
Abstract: <正>不少会计人员认为,具有商业实质且公允价值能够可靠计量的非货币性资产交换中,所应支付的一切税费,都应计入换入资产的成本。其实,这是一种误解。应计入换入资产的成本的,只是应支付的相关税费,而不是应支付的所有税费。换句话说,非货币性资产交换中,税费中有的应计入换入资
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