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在非货币性资产交换中,“相关税费”是一个值得深入研究的问题,因为它直接影响到换入资产成本计量的准确性。根据企业会计准则的规定,非货币性资产交换中发生的相关税费应计入换入资产的成本,但会计理论界存在认识上的差异,从而导致实务界出现一些不同的做法。即有些人认为,与换入资产相关的税费,应计入换入资产的成本;而与换出资产相关的税费不计入换入资产的成本,而应计入当期损益。本文针对此问题进行探讨,并提出自己的观点,即笔者认为,不管是与换入资产相关的税费还是与换出资产相关的税费均应计入换入资产的成本。
In the exchange of non-monetary assets, “related taxes and fees ” is a question that deserves further study, because it has a direct impact on the accuracy of the cost of assets swapped in. According to the provisions of the Accounting Standards for Business Enterprises, the related taxes and fees incurred in the exchange of non-monetary assets should be accrued to the cost of assets transferred in. However, there are differences in understanding among accounting theory circles, leading to some different practices in the realm of practice. In other words, some people think that the taxes and fees related to the assets transferred into account shall be recorded into the cost of assets transferred in, while the taxes and fees related to assets swap out shall not be included in the cost of assets transferred in, but shall be included in the current profit and loss. In this paper, this issue is discussed, and put forward my own point of view, I believe that, whether it is with the asset-related taxes or fees associated with the replacement of assets and taxes should be included in the cost of assets into.