一、视同销售行为及其处理原则《增值税暂行条例实施细则》和有关企业会计准则对视同销售行为作了规定 ,本文就其中有争论的七类行为的会计处理谈谈以下看法。这七类行为是 :①将自产或委托加工的货物用于非应税项目 ;②将自产或委托加工的货物用于集体福利或个人消费 ;③将自 First, the same as the sales behavior and principles of its implementation “Provisional Regulations on Value-added Tax” and the relevant accounting standards for business as the same conduct of sales, this article on the seven types of accounting controversial talk about the following views. These seven types of behavior are: ① the self-produced or commissioned processing of goods for non-taxable items; ② self-produced or commissioned processing of goods for collective welfare or personal consumption; ③ will be self