一般纳税人非货币性交换涉及存货处理问题探讨

Discussion on the Problems of Inventory Handling in the Non-currency Exchanges of Common Tax Payer

企业取得的其他资产(如固定资产)所支付的进项税额构成资产的实际成本,即均为含增值税的成本。在涉及存货的非货币性交易中一定要注意存货的账面价值是不合税的,存货的公允价值是否含税应弄清楚。探讨在非货币性交换中涉及存货时补价的会计确认及账务处理问题。

the increasing tax on enterprise＇s purchased goods （such as fixed assets） makes up the actual cost of the assets, that is, the cost that includes value- added tax. During the non - currency transactions involving inventory, attention must be paid to the fact the book value of the inventory does not include the tax. Whether the fair value of the inventory includes tax should be made clear. The accountant confirmation and financial management of the booting during the non - currency transaction involving inventory are elaborated.