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视同销售业务如何进行会计处理,是会计理论和实务中不可忽视的一个重要问题.目前,会计界对此仍是见仁见智,看法各异,本文就此谈点愚见. 根据《增值税暂行条例》,视同销售货物的行为包括:(1)将货物交付他人代销;(2)销售代销货物;(3)设有两个以上机构并实行统一核算的纳税人.将货物从一个机构移送其他机构用于销售,但相关机构设在同一县(市)的除外;(4)将自产或委托加工的货物用于非应税项目;(5)将自产、委托加工或购买的货物作为投资,提供给其他单位或个体经营者;(6)将自产、委托加工或购买的货物分配给股东或投资者;(7)将自产、委托加工
As the sales business accounting treatment, accounting theory and practice can not be ignored is an important issue.At present, the accounting profession is still a matter of opinion, the views are different, this article talk about my humble opinion.According to the “Provisional Regulations on Value Added Tax” , The deemed sales of goods include: (1) delivering the goods to others for consignment; (2) selling consignment goods; (3) taxpayers with more than two institutions and carrying out unified accounting, transferring the goods from one institution to another institution (4) The goods produced or entrusted to be used for non-taxable items; (5) The goods produced, entrusted to be processed or purchased shall be used as the investment for the sales, except for the relevant agencies in the same county (city) , To other units or individual operators; (6) will be produced, commissioned processing or purchase of goods distributed to shareholders or investors; (7) will be self-production, commission processing