会计准则与税法都是规范经济活动的法规,但是2007年开始实施的《企业会计准则第7号———非货币性资产交换》与税法中的规定存在一定的差异,导致纳税调整难度增大,为了更好地执行会计准则和税法,文章从企业会计准则与税收法规对非货币性资产交换的确认、种类及相关处理规定进行了差异分析,为大家进行纳税调整、准确计算应纳税所得额提供一定的参考。 Accounting standards and tax laws are norms regulating economic activities. However, there are some discrepancies between the “Accounting Standards for Business Enterprises No. 7 - Non-monetary Assets Exchanges” and the provisions in the tax law that were implemented in 2007, which has made tax adjustments more difficult In order to better implement the accounting standards and tax laws, the article makes a difference analysis on the confirmation, types and relevant regulations of the exchange of non-monetary assets between the accounting standards of enterprises and tax laws and regulations, makes tax adjustments for everyone, and accurately calculates taxable income Provide some reference