我们在对某纳税人进行检查时发现，该纳税人将距厂较远的一处办公房交付给另一公司，以抵偿其欠款计45万元。该纳税人将房产交付他人时，直接冲减固定资产和应付账款，未计缴任何税款。营业税暂行条例＊第」条及客口业税暂行条例实施细则第四条明确规定，凡纳税人以取得货币、? When we examined a taxpayer, we found that the taxpayer had delivered another office away from the factory to another company to offset its arrears amounting to $ 450,000. When delivering the property to others, the taxpayer will directly offset the fixed assets and accounts payable without any tax payment. Article 4 of the Provisional Regulations on Business Tax and Article 4 of the Provisional Regulations on Taxes on Services of the Customs and Excise Department clearly stipulates that all taxpayers’