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谈股权投资业务的税务与会计处理
引用本文:唐瑜冲,唐欣. 谈股权投资业务的税务与会计处理[J]. 湖南环境生物职业技术学院学报, 2003, 9(4): 355-357
作者姓名:唐瑜冲  唐欣
作者单位:湖南大学衡阳分校,湖南,衡阳,421101
基金项目:湖南大学衡阳分校青年课题项目(编号:K0218)
摘    要:对股权投资活动所涉及的非货币性交易业务,会计制度和税法都规定了不同的处理方法,本文试从非货币性交易的内涵、资产的计价方法、资产交易损益的确认与计量三个方面比较两者的差异。

关 键 词:非货币性交易 税务 会计 差异比较
文章编号:1671-6361(2003)04-355-03
修稿时间:2003-11-16

Distinguishing the Differences Between the Dealing of Tax and Accounting of Non-Moneytary Trade in stock Investment
TANG Yu-chong,TANG Xin. Distinguishing the Differences Between the Dealing of Tax and Accounting of Non-Moneytary Trade in stock Investment[J]. JOurnal of Hunan Environment Biological Polytechnic, 2003, 9(4): 355-357
Authors:TANG Yu-chong  TANG Xin
Abstract:There are different regulations according to the accounting system and the tax law on the non -moneytary trade in stock investment. This article attempted to distinguish the difference of them from the aspects of the connotation of non - moneytary trade, the way of Valuing capital as well as confirmation and measurement of the gain or loss in capital trade.
Keywords:non-moneytaiy trade  tax  accounting  differentiate
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