对应税消费品在征收消费税的同时,还要缴纳增值税。两个税种不仅在计算方面有很多相似之处,在账务处理上也有密切的联系。在日常教学过程中,学生对生产销售和视同销售业务中,商品的增值税和消费税在核算时面临较多困惑。因此,本文针对一般纳税人生产销售和视同销售过程中增值税和消费税的账务处理进行研究,为以后课堂理论教学和工作实践提供一定的帮助。 Consumption tax corresponding to tax Consumption tax while collecting, but also to pay value-added tax. Not only do the two tax types have many similarities in terms of calculation, they are also closely related to the accounting treatment. In the daily teaching process, students in the production and sales and deemed sales business, the value-added tax and excise tax in the accounting are more confused. Therefore, this article studies the accounting treatment of the general taxpayer’s production and sale and deemed sales tax and consumption tax, which will be helpful to the future theoretical teaching and work practice in the classroom.