企业视同销售行为税务处理差异分析

The analysis of the differences among the taxing operations on the enterprise equivalent sales activity

对企业发生的视同销售行为,会计上大多不确认销售收入,而税法却规定视同销售实现,要求计算销售(营业)收入并计算应交税金。在不同的税种下,税法对视同销售做出了具体的规定,税务处理比较复杂。通过对增值税、消费税、营业税、企业所得税的视同销售行为税法之规定进行差异分析,以期完善视同销售行为的税务处理。

In accounting, the sales income from the enterprise equivalent sales activity should not be written up to accounts as revenue. But under the tax law, it should be reviewed as sales proceeds and calculated, so the taxes of it are payable.For different taxes, there are specific stipulations on the equivalent sales activity by the tax law.By analyzing the differences among value-added tax,consumption tax ,business tax and enterprise income tax under the tax law on the equivalent sales activity,the complicated taxing operations can be perfect and easily comorehended.