增值税是我国现行税制中的一个主要的税种,属于流转税类,其征税范围非常广泛,具体包括:销售或者进口的货物、提供的加工、修理修配劳务以及一些特殊的项目和行为。由于纳税人在实际销售活动中,为了达到促销的目的,采取了多种销售方式,因此,探讨增值税特殊销售方式的会计处理是非常必要的。 Value-added tax (VAT) is one of the major types of taxes in China’s current tax system. It belongs to the circulation tax class. Its scope of taxation is very wide ranging from sales or import of goods, processing, repairing and repairing services as well as special items and behaviors. As the taxpayers in the actual sales activities, in order to achieve the purpose of marketing, has taken a variety of sales methods, therefore, to explore the special VAT sales accounting treatment is very necessary.