一、视同销售业务的有关规定营业税是对在境内提供应税劳务、转让无形资产、销售动产的单位和个人征收的一种流转税。《营业税暂行条例施细则》规定:①单位或个人自建建筑物后销售,其自建行视同提供应税劳务,于销售自建建筑物并收讫营业额或取索取营业额凭据时确认视同销售收入 First, the same as the sales business requirements Business tax is to provide taxable services within the territory, the transfer of intangible assets, sales of movable property units and individuals levied a turnover tax. The Provisional Regulations on Sales Taxes stipulate that: ①After a unit or individual sells its self-built buildings, it is deemed that DCB is deemed to be able to provide taxable services and is deemed to be deemed to be in sales of self-built buildings and receipt of sales revenue or receipt of sales receipts Sales revenue