| 浅议接受非货币性资产捐赠时会计处理与税收实务的同一性 |
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| 引用本文： | 赖秋萍.浅议接受非货币性资产捐赠时会计处理与税收实务的同一性[J].广西经济管理干部学院学报,2011,23(4):60-62,69. |
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| 作者姓名： | 赖秋萍 |
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| 作者单位： | 陕西汉中职业技术学院经济与管理系,汉中,723000 |
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| 摘 要： | 文章探讨了在执行新会计准则的情况下，应当如何认识接受非货币性捐赠资产时会计处理与税务处理同一性。以减少会计与税法不必要的差异问题。
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| 关 键 词： | 非货币性资产捐赠 会计处理 税法处理 同一性 |
On Identity Between Accounting Treatment and Tax Operation in Receiving Non-monetary Assets Donation |
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| LAI Qiu-ping.On Identity Between Accounting Treatment and Tax Operation in Receiving Non-monetary Assets Donation[J].The Journal of Guangxi Economic Management Cadre College,2011,23(4):60-62,69. |
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| Authors: | LAI Qiu-ping |
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| Institution: | LAI Qiu-ping(Economy and Management Faculty,Hanzhong Vocational Technical College of Shanxi,Hanzhong,723000 China) |
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| Abstract: | The paper probes into how to distinguish the identity between accounting treatment and tax operation in receiving donation of non-monetary assets under the implementation of new accounting standard so as to reduce the unnecessary difference between accounting standard and tax law. |
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| Keywords: | Non-monetary Assets Donation Accounting Treatment Tax Law Treatment Identity |
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