一、取得长期资产的纳税调整1.通过非货币性交易取得的长期资产。(1)长期资产的计价基础。企业可以通过不同的方式取得长期股权投资、固定资产、无形资产等长期资产。以货币资金购入长期资产时,会计与税法对其计价基础基本一致。而对于以非货币性资产换入的长期资产,会计一般以 I. Tax adjustment for long-term assets 1. Long-term assets acquired through non-monetary transactions. (1) Valuation basis for long-term assets. Enterprises can obtain long-term equity investments, fixed assets, intangible assets and other long-term assets in different ways. When buying long-term assets with monetary funds, the accounting and tax laws basically have the same pricing basis. For long-term assets that are exchanged for non-monetary assets, accounting is generally