| 非货币性交易中涉及补价的会计核算及税务处理 |
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| 引用本文： | 肖红.非货币性交易中涉及补价的会计核算及税务处理[J].广西经济管理干部学院学报,2005,17(4):58-60. |
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| 作者姓名： | 肖红 |
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| 作者单位： | 长春税务学院,长春,130021 |
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| 摘 要： | 文章就非货币性交易补价的会计核算,以及就以物易物交换的所得税处理、整体资产置换的所得税处理,提出了个人的看法。
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| 关 键 词： | 非货币性交易 会计核算 税务处理 |
| 文章编号： | 1008-8806(2005)04-0058-03 |
| 收稿时间： | 09 6 2005 12:00AM |
| 修稿时间： | 2005年9月6日 |
An Elementary Discussion on the Business Accounting & Taxation Handling that Involves Price Compensation in Non-Currency Dealing |
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| XIAO Hong.An Elementary Discussion on the Business Accounting & Taxation Handling that Involves Price Compensation in Non-Currency Dealing[J].The Journal of Guangxi Economic Management Cadre College,2005,17(4):58-60. |
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| Authors: | XIAO Hong |
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| Institution: | From Changchun Taxation College, Changchun, 130021 China |
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| Abstract: | In this paper the author has brought forward several viewpoints on the business accounting &taxation handling that involves price compensation in non-currency dealing,on the handling of income tax collected from goods-goods deal,and also on the handling of income tax collected from the transposition of a whole asset. |
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| Keywords: | Non - currency dealing Business accounting Taxation handling |
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