首先让我们看一个简单的例子：某国有工业企业将自己生产的产品用于工程。产品的成本为10O万元，增值税率为17％，企业应作如下会计处理：借：在建工程1，170，000贷：产成品1，000，000应交税金──应交增值税（销项税额）170，000该例中所发生的经济业务在税法中称为“视同销 Let us first look at a simple example: A state-owned industrial company uses its own products for engineering. The cost of the product is 10 million yuan, and the value-added tax rate is 17%. The enterprise should make the following accounting treatment: Borrowing: 1,170,000 loans under construction: 1,000,000 taxes payable on finished products ─ VAT payable ( Output tax amounting to 170,000 The economic business that occurred in this case is referred to in the