税法中视同销售的比较分析

The Comparative Analysis of Equivalent Sale in the Tax Law

在税收实务中,视同销售是一个重要内容。视同销售涉及税种广泛,内容丰富,增加了纳税风险。本文试从视同销售的相关规定出发,比较分析视同销售在各个税种税法规定的异同,以便较为清晰的认识视同销售行为,减少纳税人的纳税风险。

In the tax, equivalent sale is an important content. Equivalent sale includes tax widely, rich in content, increases the tax risk. This article has analyzed the case in the similarities and differences between various tax provisions of the tax law, in order to be familiar with equivalent sale behavior, reduce the taxpayer＇ s tax risk.