企业视同销售的税务与会计处理之比较——基于新税法和《企业会计准则》的分析

视同销售有税务管理和会计核算两个层面上的意义。税务管理中的视同销售是按照税法认定的,其目的在于正确计算税金。各类工商企业常见的涉及视同销售业务的几大税种主要是增值税、消费税、营业税、所得税。会计上的视同销售是根据《企业会计准则第14号——收入》,将那些那些形式上没有销售金额的交易或事项中凡是符合收入确认条件的事项确认为收入。在企业财务管理中,不论是税法上的视同销售行为还是会计上的视同销售行为,最终都要正确地进行账务处理。

A Comparison of Tax and Accounting Affairs Disposals about Deemed Sales

Deemed sales can be expatiated from the perspective of tax management and accounting management. As to tax management, deemed sales is regarded as taxes according to the Tax Law and for the purpose of calculating taxes correctly. These taxes include VAT, purchase tax, business tax and income tax. However, as to accounting management, deemed sales is regarded as income according to Income-Article 14 of the Enterprise Accountancy Regulations, which classifies such transactions without sales amount but suitable for confirming income. In fact, whatever the deemed sales is regarded as tax conduct or aceounting conduct, it will finally come to the process of account service management.