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比较全面解析了增值税与企业所得税视同销售会计处理上所存在着的差异;在此基础上得出:凡是货物由总公司移送给分公司并进行销售,这种行为都属于增值税的视同销售行为;而在同一法人实体内部进行货物转移,诸如用在管理部门、分部门或者在建工程等等,其行为不以视同销售行为看待,有关企业所得税就不必进行计算,也不需要进行缴纳;除此之外其余均为所得税视同销售。
A more comprehensive analysis of the value-added tax and corporate income tax treat sales accounting differences exist; on this basis: all the goods sent to the branch by the head office and sales, which are all part of value-added tax Same sales behavior; And within the same legal entity for the transfer of goods, such as used in the management department, sub-department or construction in progress, etc., its behavior is not regarded as sales behavior, the relevant corporate income tax need not be calculated, do not need To pay; the rest are income tax deemed sales.