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根据《中华人民共和国增值税暂行条例实施细则》第四条规定:“单位或个体经营者的下列行为,视同销售货物:(一)将货物交付他人代销;(二)销售代销货物;(三)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,但机关机构设在同一县(市)的除外;(四)将自产或委托加工的货物用于非应税项目;(五)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;(六)将自产、委托加工或购买的货物分配给股东或投资者;(七)将自产、委托加工的货物用于集体福利或个人消费;(八)将自产、委托加工或购买的货物无偿赠送他人。”以上视同销售,均应按规定交纳增值税。在财务上如何进行帐务处理,是否作销售收入,实际工作中操作不统一,也不规范。笔者认为,视同销售,可分为两类:一类是不涉及
According to the “People’s Republic of China Provisional Regulations on Value-added Tax Regulations,” Article IV: "The following acts of units or self-employed, as the sale of goods: (a) the consignment of goods to others consignment; (b) sales of consignment goods; ( C) Taxpayers with more than two institutions and carrying out unified accounting shall transfer the goods from one institution to another institution for sale, except for the establishment of the institution or institution in the same county (city); (4) (5) The self-produced, entrusted processing or purchase of goods as an investment, to other units or self-employed persons; (6) will be produced, commissioned processing or purchase of goods distributed to shareholders Or investors; (7) using self-produced or consigned goods for collective welfare or personal consumption; (8) giving away goods produced, entrusted for processing or purchased for free to others. Regulations to pay VAT. How to deal with the financial accounts, whether for sales revenue, the actual work of the operation is not uniform, nor norms. The author believes that as sales, can be divided into two categories: one is not involved