我国《增值税暂行条例实施细则》规定了8种视同销售业务的经营行为,对这些视同销售行为征收所得税在目前已基本上不存在争议,而争议较多的是如何对这些视同销售行为的所得税进行会计处理。笔者认为,可分为以下两种情况进行确定。1.企业会计准则和税法均规定作为收入处理的视同 China's “Provisional Regulations on the Value Added Tax,” the implementation of the provisions of the eight kinds of deemed sales business operations, sales of these deemed acts of income tax has basically no controversy at present, the more controversial is how these deemed sales Behavioral income tax accounting. The author believes that can be divided into the following two situations to determine. 1. Accounting standards and tax laws are provided as income as the same treatment