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2001年6月,山东省烟台市一家水泥厂以每吨200元(含税价)的价格销售给一家建筑公司5000吨水泥,价款共计100万元。因该家建筑公司资金紧张,张无力支付货款,建筑公司表示愿用其闲置的一幢办公楼(市场价格为100万元)抵顶所欠水泥厂的货款。水泥厂为不受损失,初步同意接受该抵顶方案,并欲将该办公楼以市场价对外销售,以此收回建筑公司所欠的货款。在决定前,水泥厂去一家税务师事务所咨询此事,税务师事务所就其中的纳税事宜为水泥厂进行了分析。
In June 2001, a cement plant in Yantai, Shandong Province was sold to a construction company for 5,000 tons of cement at a price of 200 yuan (tax included) per ton, for a total price of 1 million yuan. Because of the construction company’s financial constraints, Zhang unable to pay the purchase price, the construction company said it would like to use its idle office building (the market price of 100 million) to offset the money owed cement plant. The cement plant, without any loss, has initially agreed to accept the above proposal and wants to sell the office building to the market at a market price in order to recover the money owed by the construction company. Before making a decision, the cement plant consulted with a tax office and the tax office conducted an analysis of the cement factory for tax purposes.