贵刊今年第7期刊登的张清斌、王开玲二同志《也谈视同销售对应纳税所得的调整》一文,指出了原刊登在今年第3期《应纳税所得额的调整》一文对视同销售业务行为应纳所得税处理中的错误。笔者认为张、王的观点是正确的,阐述的理由也较充分,但二同志在对错误更正操作中也相应地存在以下不妥之处。①视同销售业务行为是指“在会计处理业务中不作为收入处理,不计入当期损益,仅在计算应纳税所得额时作为收 In the 7th issue of this year’s issue of Zhang Qingbin and Wang Kailing, “Comments on Adjusting the Taxable Income Accompanied by Sales”, the article pointed out that the article “Adjustment of Taxable Income” published in the 3rd issue of this year was deemed to be the same as sales. Business conduct should be subject to errors in the processing of income taxes. The writer believes that Zhang and Wang’s views are correct and the reason for the explanation is also sufficient. However, the two comrades also have the following inadequacies in correcting mistakes. 1Similar to the sales business behavior refers to ”in the accounting treatment business not treated as income, not included in the current profit and loss, only when calculating taxable income amount as income