货币财政税收论文范文-试议非货币性资产交换中的涉税会计处理word版下载

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1、货币财政税收论文范文:试议非货币性资产交换中的涉税会计处理word版下载导读：本论文是一篇关于非货币性资产交换中的涉税会计处理的优秀论文范文，对正在写有关于货币论文的写作者有一定的参考和指导作用，论文片段：non-monctaryassctsarcthckcyclcmcntsofaccounting,thcrcarcalotofcontentsthatarecloselyrelatedtoexchangeofnon-monetaryassetsinthenewguidelines,anditcanbesaidthattheexch

2、angeofnon-monetaryassetspenetratesthewholeguidelinesconsistently.ThenewguidelinesfortheTax-involvedAccountingTreatmentinExchangeofNon-monetaryAssetsZhangZhiyou；WangChao(①ShengliOilPlant,Dongying257051,China；②ChinaUniversityofPetroleum(EastChina),Qingdao266555，C相关hina)

3、摘要：非货币性资产交换是会计中的重点内容，新准则中很多内容都和非货币性资产交换有密切的关系，可以说非货币性资产交换也贯穿了整个准则的始终。新准则中对非货币性资产交换的确认方式、计量基础、会计处理以及交易损益的确认等方面作了新的规定，从而对在非货币性资产交换的过程中所涉及的很多复杂涉税会计处理形成一定影响。理淸非货币性资产交换中的涉税会计处理，对于理解和学习新准则具有重要作用，有必要对非货币性资产交换中的涉税会计处理理由进行必要研究。本文从对非货币性资产交换的会计处理，非货币性资产交换中损益的纳税调整及非货币性资产交换中的涉税项目的

4、税收筹划为突破u进行分析，基本上折射出了非货币性资产交换中涉及到的涉税会计处理。Abstract:Theexchangeofnon-monetaryassetsarethekeyelementsofaccounting,therearealotofcontentsthatarecloselyrelatedtoexchangeofnon-monetaryassetsinthenewguidelines,anditcanbesaidthattheexchangeofnon-monetaryassetspenetratesthewhol

5、eguidelinesconsistently.Thenewguidelinesfortheexchangeofnon-monetaryassetsformulatesthenewrequirementsinaspects,suchasconfirmationmethods,measurementbasis,accountingtreatmentandconfirmationoftradingprofitsandlosses,whichhasacertainimpactonanumberofcomplextax-relatedac

6、countingtreatmentinvolvedintheprocessofexchangeofnon-monetaryassets.Sortingouttax-relatedaccountingtreatmentintheexchangeofnon-monetaryassetshasimportantsignificanceforunderstandingandlearningtheguidelines,andwearenecessaryforstudyingtheissues.Inthispaper,takingaccoun

7、tingtreatment,adjustmentofpayingtaxofprofitsandlossesandtaxplanningoftax-relatedprojectsintheexchangeofnon-monetaryassetsasbreakthroughpoint,thetax-relatedaccountingtreatmentinvolvedintheexchangeofnon-monetaryassetsisreflectedbasically.关键词：非货fp性资产交换会计处理纳税调整税收筹划Keyword

8、s:exchangeofnon-monetaryassets;accountingtreatment；taxadjustment；taxplanning1006-4311(2011)27-0095-03o引言新准则中引入了公允价值作为换入资产入账价