非货币性交易中会计处理和税务处理的差异分析

Difference Analysis of Accounting Processing and Taxation Processing in Non-monetary Transactions

税务会计和财务会计在某些经济事项的处理上一直存在着不一致的现象,从而产生了财务会计报表的纳税调整。非货币性交易的税务处理和会计处理的差异比较典型,具体分析能部分起到以点代面的作用。

Because the tax laws are stipulated by State Administration of Taxation,and Accounting Standards are stipulated by Ministry of Finance,there are disaccords between tax accounting and finance accounting on some items.This has caused taxation adjustments in finance reporting system.The enterprise must adjust the finance reports according to tax stipulations when dealing with tax operations.This paper analyzes the difference between accounting processing and taxation processing on the basis of non—monetary transaction,hoping to provide some references for the coordination of finance accounting and tax accounting.