营改增后,对于自产产品用于不动产在建工程的税务处理存在着不同的认识,有人认为应该视同销售,计算增值税销项税额和企业所得税视同销售收入;有人认为在增值税方面可以视同销售,但是在企业所得税方面不视同销售;有人认为无论是在增值税方面,还是在企业所得税方面均不视同销售,但是自产产品所耗用的原材料、动力、运输费用等方面已经抵扣的进项税额应该做进项税额转出处理;有人认为无论是 After the increase in battalion, there is a different understanding of the tax treatment of self-produced products for real estate construction in progress. Some people think that sales tax should be regarded as sales revenue, VAT of output VAT and income tax should be regarded as sales revenue. Some people think that the value added tax Aspects can be regarded as sales, but not in the corporate income tax sales; Some people think that in terms of value-added tax, or in the corporate income tax are not treated as sales, but the production of raw materials consumed by products, power, transport costs Etc. have been deducted input tax input tax amount should be transferred out of treatment; some people think that either