《增值税暂行条例实施细则》规定了八种情况为视同销售行为,对这些情况有关规定中只指出应按货物的售价计算销项税额,将税额列入“在建工程”、“长期投资”“应付利润”、“应付福利费”等科目。而对此类业务中涉及的存货转移是否作为销售收入未作规定。由此,在实践中便有两种做法。一种是认为视同销售的八种 The Detailed Rules for the Implementation of the Provisional Regulations on Value Added Tax stipulate that eight kinds of situations shall be regarded as sales activities. Only the relevant sales tax should be calculated according to the selling prices of the goods, and the tax amount shall be included in the “construction in progress” “Long-term investment ” “profit payable ”, “benefits payable ” and other subjects. Whether the transfer of inventory involved in such business is defined as sales revenue is not regulated. Thus, in practice there are two approaches. One is considered eight kinds of sales