CAJ | 학술논문

CAS7相关规定，换入资产的成本等于公允价值（或账面价值）加上相关税费，存在补价时，再加上补价。该项规定与当前税法体系中的相关规定存在一定的出入，并且当前新会计准则中对涉及的“相关税费”有关的计量标准尚未进行严谨的规范。因此，对我国目前新会计准则中涉及的非货币性资产交换涉及相关税费问题进行探讨。
CAS7상관규정，환입자산적성본등우공윤개치（혹장면개치）가상상관세비，존재보개시，재가상보개。해항규정여당전세법체계중적상관규정존재일정적출입，병차당전신회계준칙중대섭급적“상관세비”유관적계량표준상미진행엄근적규범。인차，대아국목전신회계준칙중섭급적비화폐성자산교환섭급상관세비문제진행탐토。
According to relevant provisions of CAS7,the cost of the assets is equal to the fair value (or book val-ue)plus relevant taxes and premium should be added if necessary,which has a certain discrepancy with the rele-vant provisions of the current tax system.Moreover,the new accounting standards on the current“related taxes”measurement standards have not been involved in rigorous specifications.Therefore,this paper will discuss the re-lated tax issues of the non-monetary assets exchange involved in the new accounting standards.