《涉外税务》1989年第10期刊登了贾晓帆同志的《中外合资企业几项财务与会计问题的处理》一文(下简称贾文)。贾文中对分期收款销售的帐务处理和征税问题提出的意见,本人阅后,不敢苟同,现与贾晓帆同志商榷。众所周知,凡是按分期收款销售方式销售商品,确定销售实现的时间是处理问题的关健。目前,我国现行的涉外税法和会计制度对此并未做出明文规定。可贾文中却提到:“但按税法规定,如果属于内销,一般要按分期收款销售的全部金额缴纳工商统一税和所得税”,这样说法,难以让人接受,因为税法并没此种规 Foreign Tax Affairs No.10 of 1989 published a paper entitled “Handling Several Financial and Accounting Issues in Sino-Foreign Joint Ventures” by Comrade Jia Xiaofan (hereinafter referred to as Jia Wen). Jia Wenzhong’s comments on the issue of accounting treatment and taxation of installment sales, I personally disagreed, and now I discuss with Jia Xiaofan. As we all know, those who sell goods by installment sales, determine the sales time is the key to deal with the problem. At present, the current foreign tax laws and accounting systems in our country have not made any express provisions in this regard. Ke Jiawen mentioned: “However, according to tax law, if it belongs to the domestic market, the general amount of sales by installments generally pay industrial and commercial consolidated tax and income tax,” saying, difficult to accept, because the tax code is not such a rule