摘要
文章结合交易事项观和收益观,在界定交易与事项两种不同的经济业务类型和明确收入实质的基础上,把增值税视同销售行为划分为交易类和事项类两类行为,并根据各自的主要特征提出了不同行为下具有规律性的税务与会计处理原则与方法。
In combination with the transaction item view and the income view,base on the determination on the two different economic business type of the transaction and the definition of income substances,the value added tax as the sales behaviors could be divided into two type behaviors of the transaction and item.According to each main features,the paper provided the handling principle and method of the lawful taxation and accounting under the different behaviors.
出处
《煤炭经济研究》
2012年第1期82-85,共4页
Coal Economic Research
关键词
增值税
视同销售
交易事项
收益
税会处理
value added tax
equivalent sale
transaction item
income
tax and accounting treatment
