以非现金资产清偿债务的会计与税务处理  

Accounting and Tax Treatment concerning Non-cash Assets to Pay off Debts

作　　者：王海涛 

机构地区：[1]丹江口市国家税务局,湖北丹江口442700

出　　处：《涉外税务》2011年第5期66-71,共6页International Taxation In China

摘　　要：在当今的市场经济运行中,企业运用非现金资产清偿债务的现象十分普遍。本文从企业会计准则入手,结合税法的有关规定,对债权人和债务人以非现金资产清偿债务的会计处理和税务处理进行分析。In the operation of the market economy, it is a quite universal phenomenon for enterprises to utilize non-cash assets to pay off debts. Starting from the enterprise accounting standards, this paper makes an analysis for debtors and creditors on accounting and tax treatment concerning non-cash assets to pay off debts.

关 键 词：非现金资产 债务重组 会计处理 纳税调整 

分 类 号：F275[经济管理—企业管理]