非货币性资产交换中相关税费问题探讨  

Discussion on Tax Issues of Non-monetary Assets Exchange

作　　者：杨晓红[1] 戴华江[1] 许中强 

机构地区：[1]淮海工学院商学院,江苏连云港222005 [2]中国石油公司辽阳石化分公司,辽宁辽阳111000

出　　处：《淮海工学院学报（人文社会科学版）》2014年第8期95-97,共3页Journal of Huaihai Institute of Technology(Humanities & Social Sciences Edition)

摘　　要：CAS7相关规定,换入资产的成本等于公允价值(或账面价值)加上相关税费,存在补价时,再加上补价。该项规定与当前税法体系中的相关规定存在一定的出入,并且当前新会计准则中对涉及的"相关税费"有关的计量标准尚未进行严谨的规范。因此,对我国目前新会计准则中涉及的非货币性资产交换涉及相关税费问题进行探讨。According to relevant provisions of CAS7,the cost of the assets is equal to the fair value （or book val-ue）plus relevant taxes and premium should be added if necessary,which has a certain discrepancy with the rele-vant provisions of the current tax system.Moreover,the new accounting standards on the current“related taxes”measurement standards have not been involved in rigorous specifications.Therefore,this paper will discuss the re-lated tax issues of the non-monetary assets exchange involved in the new accounting standards.

关 键 词：非货币性资产 税费 补价 税收 

分 类 号：F810.423[经济管理—财政学]