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《增值税暂行条例实施细则》对视同销售货物的8种经营行为,明确规定须计纳增值税,但是,视同销售货物在会计上应如何处理,财政部和国家税务总局均无规定。对此,近年有一些专业期刊在刊出的文章中认为,视同销售货物均应通过“商品销售收入”、“产品销售收入”等科目核算。其理由是:(1)按照财政部《关于增值税会计处理的规定》,企业销售货物或提供应税劳务,应按实现的销售收入借记“产品销售收入”、“商品销售收入”、“其他
The Regulations on the Implementation of Provisional Regulations on Value Added Tax clearly stipulate that eight kinds of business operations that are deemed as sales of goods shall be subject to value added tax. However, as for the accounting treatment of sales of goods, no stipulation is required by the Ministry of Finance and the State Administration of Taxation. In this regard, in recent years, some professional journals in the published article that as deemed sales of goods should be through the “sales revenue”, “product sales revenue” and other subjects accounting. The reasons for this are as follows: (1) According to the “Provisions on Accounting Treatment of Value Added Tax” issued by the Ministry of Finance, enterprises selling goods or providing taxable services shall debit “product sales revenue”, “sales revenue of commodities” other