对于视同销售业务,在会计、增值税、企业所得税的处理中存在许多差异,这些差异源于相关法规对视同销售的规定不完全一致,从而导致了纳税申报时需要进行纳税调整。在实务操作中,这些“繁杂”的差异很容易被忽视,因为类似业务都不产生“看得见、摸得着”的收入,这些错误的认识、错误的做法都将产生涉税风险。正确 For the deemed sales business, there are many differences in the accounting, value-added tax and enterprise income tax treatment. These differences stem from the fact that relevant laws and regulations do not exactly conform to sales regulations, resulting in the need for tax adjustments when making tax returns. In practice, these “complicated” differences can easily be overlooked because similar businesses do not generate “visible, tangible” revenue, and these erroneous understandings and wrong practices are all generated Tax risk. correct