非货币性交易中涉及补价的会计核算及税务处理

An Elementary Discussion on the Business Accounting &Taxation Handling that Involves Price Compensation in Non-Currency Dealing

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。

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.