“进项税额转出”和“视同销售货物”是增值税会计核算中经常碰到的两个问题，并且由于其规定的特殊性和会计处理的复杂性，实际工作中，财务会计人员常常容易将它们混淆。从理论上讲，这两者并不容易混淆。“进项税额转出”实质上就是进项税额不得从销项税额中抵扣，而必须从 “The input tax transferred out” and “deemed as sales of goods” are two problems often encountered in value-added tax accounting, and due to the special nature of its provisions and the complexity of accounting treatment, in actual work, financial accountants are often easy Confuse them. In theory, the two are not easily confused. “Input tax transferred out” is essentially the input tax can not be deducted from the output tax, but must from