| 非货币性交易中税金的会计处理 |
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| 引用本文： | 梁丽娟.非货币性交易中税金的会计处理[J].华北科技学院学报,2003,5(1):97-99. |
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| 作者姓名： | 梁丽娟 |
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| 作者单位： | 焦作工学院经济管理系,河南焦作454000 |
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| 摘 要： | 针对2001年修订的《非货币性交易准则》,通过对相关业务的分析,指出新准则更加符合交易的性质和资产的本质,但其中相关税金的会计处理中仍存在一些问题,比较明显的是对非货币性贸易中的价外税的处理有不合理之处。运用实例对不涉及补价和涉及补价的情况进行了讨论,提出在涉及补价时,对价内税和价外税应分别处理,采取不同的方法扣除。
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| 关 键 词： | 非货币性交易 税金 会计处理 价外税 价内税 |
Discussion on the accounting disposal of tax in non-currency dealing |
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| Liang Lijuan.Discussion on the accounting disposal of tax in non-currency dealing[J].Journal of North China Institute of Science and Technology,2003,5(1):97-99. |
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| Authors: | Liang Lijuan |
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| Abstract: | In 2001, The Ministry of Public Finance emended "The Rule of Non-currency Dealing"which is more according with the properties of the deal and the essence of assets, but still has some deficiency. By discussing some correlating operations, this paper points out some problems in the Rule of accounting disposal of tax in non-currency dealing an dgive ssome suggestions so as to perfect the Rule. |
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| Keywords: | Non-currency dealing Tax Accounting disposal |
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