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关于自产产品用于非应税项目会计处理的探讨已经比较多,大多集中在视同销售和非视同销售两大类。本文从现有的增值税法视同销售及企业所得税法资产处置的相关处理原则出发,总结并思考目前我国关于自产产品用于非应税项目财税处理的现状及原理,然后对自产产品用于对外投资、在建工程、对外捐赠等较特殊的非应税项目的财税处理进行详细解读。
There are more discussions on the accounting treatment of self-produced products for non-taxable items, mostly focusing on sales and non-deemed sales. Based on the principle of the relevant value-added tax law and the relevant principles of disposal of assets and disposal of corporate income tax law, this paper summarizes and considers the current status and principles of fiscal and taxation on non-taxable items of self-made products in our country, Detailed explanations will be given on the fiscal treatment of special non-taxable items such as foreign investment, projects under construction and external donations.