According to the current accounting standards and the law of enterprise income tax, this paper discusses accounting and tax treatment of non-monetary assets transactions.

以现行会计准则和企业所得税法为依据，论述了非货币性资产交换的会计处理和税务处理方法。

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It has long been debated whether the enterprise income tax should be regarded as cost or profit distribution either in accounting theory or in practice.

在会计理论和实务中，企业所得税究竟属于费用，还是属于利润分配，长期存在争议。

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After the two reforms, the distance had been enlarged between the system of enterprise income tax and the accounting structure, which strengthened the difficulty of tax's calculation and collection.

经历两次大变革后，企业所得税制与会计制度差距拉大，增加了税款计算与征收的难度。

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