视同销售是一种税收术语。它是视同销售货物行为的简称,是一种特殊的销售行为。一般地讲,视同销售是指企业发生特定的提供商品或劳务行为后,会计处理上不作为销售业务核算,不确认会计收入,而税法规定视同销售实现,要求计算销售收入并计算应缴税金的一种涉税业务。 Treat as sales is a tax terminology. It is regarded as the abbreviation of the sale of goods, is a special sales behavior. Generally speaking, deemed as sales refers to the enterprise after the occurrence of a specific provision of goods or services, the accounting treatment is not as a sales business accounting, accounting does not recognize revenue, and the tax law as the realization of sales, sales revenue calculation and calculation Tax-related tax business.