非货币性资产交换的税会差异及分析

非货币性资产交换按会计处理原则不同可分为具有商业实质的交换和不具有商业实质的交换。具有商业实质的交挟在税会处理上没有根本性差异，而不具有商业实质的交换在税会处理上存在根本性差异。税会处理差异的原因在于会计和税法的立法立场不同，而且这一差异不可协调。这种差异可以有效防止关联方企业利用非货币性交换调节利润。

Accounting and Tax Differences of Exchange of Non-monetary Assets and Analysis

Exchange of non-monetary assets can be divided into exchange that is commercial in nature and non-commercial in nature according to accounting treatment principles. There is no fundamental difference in accounting and tax treatment in exchange that is commercial in nature rather than exchange that is non-commercial in nature. The treatment differences between accounting and tax can be accounted for the irreconcilable differences of legislative positions to accounting and tax. The differences can effectively prevent related parties from adjusting profits by using exchange of non-monetary assets.