财会字[1997]26号文件规定:企业将自己生产的产品用于在建工程、管理部门等方面,是一种内部关系,不存在销售行为,不符合销售成立的标志,因此,会计上不作销售处理,而按成本转账。但按税法规定,自产自用的产品视同对外销售,并据此计算缴纳各种税费。 一般来讲,视同销售业务应纳的增值税和消费税的处理,直接借记“在建工程”等科目,贷记“应交税金——应交增值税(销项税额)”、“应交税金——应交消费税”。但对按规定应纳的城市维护建设税(以下简称城建税)和教育费附加,以及应纳的企业所得税并不能直接记入相关科目。这是因为,城建税和教育费附加是以实际缴纳的 Accounting Association [1997] No. 26 document states: Enterprises will use their own products for construction projects, management and other aspects, is an internal relationship, there is no sales, does not meet the mark of the establishment of the sale, therefore, the accounting does not make Sales processing, and transfer by cost. However, according to the tax law, self-produced products are regarded as foreign sales, and accordingly calculate and pay all kinds of taxes and fees. In general, as sales and processing business should pay VAT and consumption tax treatment, direct debit “construction in progress” and other subjects, credited “tax payable - VAT (output tax)”, “should Taxes payable - Consumption Tax payable. ” However, the city maintenance and construction tax (hereinafter referred to as the urban construction tax) and the additional education surcharge as well as the corporate income tax payable should not be directly credited to the relevant subjects. This is because the urban construction tax and education surcharges are actually paid