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增值税、营业税和消费税暂行条例实施细则均对视同销售行为进行了明确界定,但《企业会计准则》对视同销售行为如何进行会计处理却缺乏统一明确的规范,这给会计实务工作带来了困惑。本文对两者规定存在异议的视同销售经济业务进行实质分析的基础上,分析其根据会计准则如何进行会计处理,即是否确认收入结转成本,同时探讨如何进行纳税申报,如何正确的在纳税申报表上进行填列。
The implementation rules of the Provisional Regulations on Value Added Tax, Business Tax and Consumption Tax clearly define the sales activities. However, Accounting Standards for Business Enterprises lacks unified and specific norms on how to deal with the sales activities, which brings about the accounting practice Confused. On the basis of the substantive analysis of both the disagreement and the sale economy, the paper analyzes how to deal with the accounting according to the accounting standards, that is, whether to confirm the carryover cost of income, how to make the tax declaration and how to correctly pay tax Fill in the declaration form.