视同销售是一种不同于一般销售行为的特殊销售行为,是视同销售货物、转让财产或提供劳务行为的简称。新税法对视同销售做出了具体规定,但由于税法和会计准则所规范的对象和内容不同,因此,同是视同销售,会计处理却不同。一、新税法下视同销售的规定企业在生产经营活动中除从事正常生产销售活动外,也会发生将自产或购买的货物用于在建工程、职工福利、职工奖励、发放股利、交际应酬、捐赠、抵债、进行非货币性资 Treat as sales is a special sales behavior different from the general sales behavior, is regarded as the short sale of goods, transfer of property or provide labor services. The new tax law treats the same as the sales made specific provisions, but because of tax laws and accounting standards regulate the different objects and content, therefore, the same as sales, accounting treatment is different. First, under the new tax law as the provisions of sales In addition to engaging in production and business activities in normal production and sales activities, but also will occur from the production or purchase of goods for construction in progress, employee benefits, employee rewards, dividends, communications Entertainment, donations, debt, non-monetary funding