增值税视同销售、进项税转出业务的会计处理是学习中的一个难点。记忆、理解和运用能力是学好会计专业知识的三种重要能力。适当记忆《增值税暂行条例》中对视同销售和进项税转出业务的有关规定,并能恰当理解和区分,能帮助我们正确处理增值税视同销售与进项税转出的相关业务。 VAT as sales, input tax business out of accounting treatment is a difficult learning. Memorizing, understanding, and using abilities are three important abilities to learn accounting expertise. Appropriate memorization of the Provisional Regulations on Value Added Tax, which deal with the transfer of sales and input tax, and properly understand and distinguish them, can help us correctly handle the VAT as the transfer of sales and input tax.