融资方式销售的税收问题探讨

On Tax Issues of sales of Financing Techniques

商业信用销售中融资方式销售是企业较为重要的一种融资渠道,由于会计与税法对其处理存在较大差异,无疑增加实务操作的难度。通过对融资方式销售的"税、会"差异分析,认为在不同的行业其流转税金和所得税金均需递延纳税,在资产负债表债务法下,流转税金的递延纳税主要通过发票控制,而所得税税金需要通过纳税调整解决。

In view of the financing techniques sales as essential in the enterprise,the paper attempts to analyze the differences between the accountant and the tax laws in the mercantile credits sales,and holds that in the different walks of life either the turnover tax or the income tax has to be deferred and rate-paid.The former is operated by invoice,while the latter by rate-paying according to the Balance Sheet Approach.