《上海会计》 2000年第 7期刊登吴婧同志的《浅议视同销售业务的所得税处理》一文 (以下简称《吴文》 )，读后很有启发，但也有一些值得商榷的地方。 1.关于视同销售业务应纳所得税的帐务处理。《吴文》认为，视同销售的应纳所得税会计处理，应区别情况，分别借记“所得税”、 “Shanghai Accounting” in 2000 seventh issue of Comrade Wu Jing published “on the same as sales tax treatment” article (hereinafter referred to as “Wu Wen”), after reading a lot of inspiration, but there are also some debatable. 1. Accounting treatment of income tax deemed to be the same as the sales business. “Wu Wen” believes that deemed sales tax payable accounting treatment, should be different circumstances, were debit “income tax”, respectively,