涉外税务 2007年 第2期 税收实务

非货币性资产交换的税收政策

纪宏奎(郧西县地方税务局 湖北 十堰 442600) 上一篇 下一篇

内容摘要:

在非货币性资产交换中,交易的双方虽未取得货币资金,也未增加企业的现实利润,但在税收政策上,应当视同销售实物、购买实物进行相应的税务处理。

关键词:非货币性资产 交换 税收政策

abstract:in the exchanges of non-currency assets, both parties of the exchange haven't gained money and profits of the enterprise haven't increased. however, this article argues that in view of tax policies this kind of exchange should be regarded as selling and buying material objects. accordingly, tax treat-ment of exchange in kind should be adopted.

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