视同销售应税消费品会计处理之我见

On the Accounting Treatment of the Equivant Sales of Taxable Consumer Goods

视同销售是为了计税需要而产生,不是真正意义上的会计销售。对于视同销售行为的会计处理,我国目前还没有具体会计准则加以规范,会计实务上尚未达成共识。通过借鉴所得税视同销售相关规定,如果所有权已流出企业,则视同销售应税消费品的消费税应计入"营业税金及附加"科目,否则应计入相关资产成本或费用。

Equivalent sales is generated for tax and it is not the true accounting sales. Currently China has no specific accounting standards to regulate the accounting treatment of equivalent sales practice and accounting practice has no consensus. By referring to the relevant provisions about income tax equivalent sales,if the ownership has been out of the enterprise,the consumption tax of equicalent sales,taxable consumer goods should be included in “business tax and surcharges”subjects ,otherwise it should be included in the relevant asset costs or expenses.