《中华人民共和国增值税暂行条例实施细则》(以下简称“增值税实施细则”)明确规定了八种视同销售行为,但企业会计准则中对这八种视同销售行为是否进行收入确认却没有明确规定。本文假设在不考虑增值税以外的其他税费的情况下,对实务中容易混淆的五种视同销售行为在税务上如何确认增值税和会计上是否确认收入进行探讨。 “People’s Republic of China Provisional Regulations on the Implementation of Value-added Tax Regulations” (hereinafter referred to as “Value-added Tax Implementation Rules ”) clearly defined the eight kinds of deemed sales, but the accounting standards for these eight kinds of deemed sales conduct revenue recognition But did not specify. This article assumes that without considering VAT other than the value of the case, easily confused in the practice of five deemed sales tax on how to confirm the value added tax and accounting whether the recognition of revenue.