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Analysis of Tax-related Issues of the Non-monetary Assets Exchange after the Reform Program to Replace the Business Tax with VAT
Pages: 98-100
Year: Issue:  15
Journal: Finance and Accounting Monthly

Keyword:  非货币性资产交换增值税交换价值当期损益;
Abstract: 我国"营改增"的影响涉及会计核算的很多方面,在处理实际经济业务时,既要依据会计准则,又要遵循商业惯例。基于此,对"营改增"后非货币性资产交换中的补价是否应考虑增值税因素、交换双方是否需要等值交换以及账面价值计量换入资产成本时为换出资产支付的相关税费是否应计入当期损益进行探讨,以期为相关实务工作者提供借鉴与参考。
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