企业整体资产置换是指一家企业以其经营活动的全部或其独立核算的分支机构与另一家企业的全部或其独立核算的分支机构进行整体交换,资产置换后双方企业都不解散。企业整体资产置换实际是指存货、固定资产、无形资产等多种非货币性资产的交换。本文就这一问题的会计及税务处理进 Overall corporate asset replacement refers to an enterprise with its business activities of all or its independent accounting branches and other businesses of all or its independent accounting branches for the overall exchange, replacement of assets after both companies are not dissolved. The actual replacement of the overall assets of an enterprise refers to the exchange of various non-monetary assets such as inventories, fixed assets and intangible assets. This article addresses this issue of accounting and tax processing