《增值税暂行条例实施细则》规定了八种视同销售行为,要求对这些行为按规定的税率计算应交的增值税。然而,视同销售行为仅仅是从纳税角度上讲的,并非真正意义上的销售,那么对这些行为会计上将如何进行处理呢?规范商品销售行为的《企业会计准则-收入》确定在商品销售范围时,规定企业以商品进行对外投资、捐赠、用于非应税 The Detailed Rules for the Implementation of the Provisional Regulations on Value Added Tax stipulate eight kinds of deemed sales activities and require that the value-added tax payable on these acts be calculated at the prescribed rate. However, as the sales behavior is only from the tax point of view, not the real sales, accounting for these acts how to deal with it? Standardize the behavior of commodity sales “Accounting Standards for Business” to determine the sale of goods Scope, the provisions of enterprises to invest in goods, donations, for non-taxable