I视同销售行为增值税会计处理研究摘 要目前，我国现阶段实行的会计准则已经对视同销售行为的会计处理作出了相关安排，这些安排已经被纳入增值税条例和企业所得税的规定中，并在经营活动的许多方面纳入了这些规定。然而，在实际的操作过程中，营改增后的视同销售行为的会计处理仍然存在着与新会计准则不一致或不规范的问题。在会计核算上，视同销售行为是否确认为收入条件出现了许多差异，这些问题使得会计人员无法快速运用适当的会计核算进行会计处理方式。因此，本文通过对比分析法和文献归纳法对营改增后的视同销售行为增值税等会计处理进行研究，根据相关的会计准则和增值税条例来对企业在日常经营业务中的视同销售行为进行分析和判别，并对增值税的视同销售行为的会计处理提出了建议。关键词：视同销售行为；增值税；营改增；会计处理IIA Study on the Accounting Treatment of Value-added tax for Deemed Sales BehaviorAbstractAt present, China's current accounting standards have made relevant arrangements for the accounting treatment of deemed sales behavior. These arrangements were already included in the regulations of the value added tax and business income-tax.And included in many aspects of business activities. However, in the actual operation process, the accounting treatment of deemed sales behavior after replacing business tax with value-added tax is still inconsistent or irregular with the new accounting standards. In accounting, there are many differences in whether the deemed sales behavior is recognized as revenue condition. These problems make the accountants unable to use the appropriate accounting method quickly. Therefore, through comparative analysis and literature induction, this paper studies the value-added tax and other accounting treatment of deemed sales behavior after replacing business tax with value-added tax, analyzes and distinguishes the deemed sales behavior of enterprises in their daily business operations according to the relevant acco...
