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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,单位或个体经营者将货物交付他人代销或销售代销货物的行为,应视同销售货物。即在这两种情况下,要计算缴纳增值税。 在实际工作中,关于代销货物的会计处理尚无具体的规定,造成各个企业对这类业务的核算五花八门,有的受托代销企业在核算中使用“销售收入”账户,有的不使用该账户;有的核算进项税金和销项税金,并计算缴纳增值税,有的则不反映应缴增值税;委托方和受托方之间,有的开具增值税专用发票,有的不开具,等等,致使代销货物的会计处理缺乏规范性,给税
According to Article 4 of the Implementation Rules of the Provisional Regulations of the People’s Republic of China on Value-added Tax, any unit or individual operator who delivers goods to others for consignment or sales of consignment shall be regarded as selling the goods. In both cases, the value added tax is calculated and paid. In actual work, there is no specific regulation on the accounting treatment of consignment sales, which causes various enterprises to account for these kinds of business in a wide variety of ways. Some entrusted consignment sales and marketing enterprises use “sales revenue” accounts in accounting and some do not use the accounts. Some of the input tax and output tax, and calculate the payment of value-added tax, while others do not reflect the value-added tax payable; commission and the fiduciary party, some invoices issued by the value-added tax, and some are not issued, and so on, Cause consignment of goods lack of normative accounting treatment, to the tax