增值税、企业所得税视同销售行为处理规定的差异分析

Difference Analysis on the Rule of Regarding VAT and EIT as Sales Behavior

税务实践的发展呼吁着理论的变革和创新,这种变革与创新又可以更好的服务于税务实践;对于增值税和企业所得税在视同销售方面存在的诸多差异性规定,我们应进行辩证分析,一方面继续保留其合理差异,同时在坚持税收基本原则的基础上对部分差异进行协调,以使税收理论更加完善,同时减少不同税种业务上的差异、降低纳税义务人的核算成本。

The development of tax practice calls for the reform and innovation of tax theory,which can better serve the practice of tax practice. We should make a dialectical analysis on the many difference rules of regarding VAT and EIT as sales behavior. The purpose of this paper is to improve the tax theory by reserving the reasonable differences and coordinating some of the differences by adhering to the basic principles of taxation; at the same time, the paper is aimed at reducing the difference in the business of different taxes and lowering the accounting cost of taxpayers.