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。
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。
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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