在企业所得税视同销售的问题上,许多人往往仅重视分析和识别所得税视同销售的具体情形,而忽视了与其紧密相关的其他一些重要问题。本文中,笔者将对其中的三个具体问题进行分析。一、视同销售所得税费用的列支渠道《财政部关于自产自用的产品视同销售如何进行会计处理的复函》(财会字[1997]26号)规定:(自产自用的产品视 Many people tend to focus solely on the analysis and identification of income taxes as if sales were treated as sales, while ignoring other important issues that are closely related to them. In this article, I will analyze three of these specific issues. First, as sales income tax expenses listed channels “Ministry of Finance on the production for own use as sales how to deal with the accounting reply” (Accounting Word [1997] No. 26) provides: (for own use as the product of the visual