视同销售是一项常见的商业活动,不同税种中视同销售行为的会计处理均有所差异,本文从税务会计角度比较该行为在不同税种中的区别和联系。 As sales are treated as a common commercial activity, accounting treatment of sales tax treated differently in different kinds of taxes is different. This article compares the difference and connection of this behavior in different taxes from the angle of tax accounting.