在视同销售业务中,将自产、委托加工或购进货物无偿赠送其他单位或者个人的会计业务处理涉及收入确认、增值税处理和所得税的核算,由于会计准则和税法对这类业务产生的收入是否确认存在不一致情况,导致会计处理比其他视同销售业务显得尤为复杂,本文试探对这类业务会计处理作以比较归纳分析。一、增值税法规定根据售价确认销项税在《中华人民共和国增值税暂行条例实施细则》第四条中规定视同销售业务,其中就包含第(八)条将自产、委托加工或 In the same sales business, will be produced, commissioned processing or purchase of goods gratis to other units or individuals involved in the accounting business revenue recognition, value-added tax processing and income tax accounting, accounting standards and tax laws arising from such business The existence of inconsistencies in revenue recognition, resulting in accounting treatment than other deemed sales business is particularly complicated, this paper tentative study of these types of business accounting for comparison and analysis. First, the VAT Law provides that the output tax recognized in accordance with the “Regulations of the People’s Republic of China on the implementation details of the Provisional Regulations on Value-added Tax,” the provisions of Article IV, as sales, which includes Article (8) will be produced, commissioned processing or