摘要
会计准则和税法对于视同销售业务有不同的认定,会计准则认定视同销售的目的是为了确认会计收入,而税法规范视同销售业务的目的是依法纳税。本文主要是对增值税中视同销售货物行为的会计处理进行探讨。
Accounting standards and tax laws have different assertions to deemed sales behavior： in the former,the purpose of the assertion of deemed sales is to confirm the accounting income;however,in the latter,the purpose of the assertion of deemed sales is to pay tax in accordance with the law.This paper mainly deals with the accounting treatment of deemed sales of goods behavior in VAT.
出处
《十堰职业技术学院学报》
2010年第4期39-42,共4页
Journal of Shiyan Technical Institute
基金
十堰职业技术学院教研项目(2009KS07)
关键词
税法
会计准则
视同销售
会计处理
收入
tax laws
accounting standards
deemed sales
accounting treatment
income
