论视同销售对企业税务和利润的影响

The Influence of Equivalent Sale on Enterprise’s Tax and Net Profit

会计准则和税收法律法规为适应经济运行和变化在不断地进行调整,视同销售已由从前单一的税法领域扩展到了会计领域。会计对具有商业实质且可按公允价值计量的视同销售也须确认主营业务收入,这必然会影响到企业的会计利润,从而也会影响到企业所得税费用与净利润。

In order to be adapted to economy operation and change, accounting principles and Taxation laws and regulations are undergoing adjustment continually. Equivalent sale has extended from the previous single taxation law area to accounting area. To equivalent sale with business essence, which can be measured by fair value, accounting also should make sure the income of primary business. This therefore definitely influences the enterprise’s accounting profits, its income tax expense and net profit.