一.分期收款销售业务含税账务处理现状分析《企业会计准则第14号——收入》(以下简称“收入准则”)第五条规定:“企业应当按照从购货方已收或应收的合同或协议价款确定销售商品收入金额,但已收或应收的合同或协议价款不公允的除外。合同或协议价款的收取采用递延方式,实质上具有融资性质的,应当按照应收的合同或协议价款的公允价 I. Analysis of the current situation of tax-included transactions in the sales of installment receipts Article 5 of ”Accounting Standards for Business Enterprises No. 14 - Revenue“ (hereinafter referred to as ”Revenue Standards“) stipulates that: ”Enterprises should follow the principle of" The contract or agreement price received or receivable shall determine the amount of income from the sales of goods except the price of the contract or agreement received or receivable is unfair except when the contract or agreement price is collected by deferred means and has substantially the financing nature, The fair value of the payment according to the contract or agreement receivable