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增值税暂行条例实施细则规定了视同销售的八种情况,这八种情况的共同点就是按照税法的要求都要计算缴纳增值税,但在会计上是否确认收入呢?具体的会计处理又如何?本文阐述了视同销售业务的介绍、视同销售业务会计上基本的处理方式,试图通过运用实质重于形式的原则和收入的确认条件对视同销售的八种情况进行较为具体的阐述,以期对会计的实务处理有所帮助。
The Regulations on the Implementation of the Provisional Regulations on Value Added Tax stipulate eight situations that are treated as sales. The common point of these eight cases is that the VAT should be calculated and paid according to the requirements of the tax law, but whether the revenue is recognized in accounting or not? What is the specific accounting treatment? This paper describes the introduction of the same sales business as the basic treatment of sales business accounting, trying to use the real weight than the formal principles and conditions of recognition of revenue as the sales of the eight conditions described in more detail, In order to deal with the accounting practice helpful.