增值税、营业税、企业所得税视同销售行为（VAT, sales tax and enterprise income tax are regarded as selling behavior）.docVIP

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增值税、营业税、企业所得税视同销售行为（VAT, sales tax and enterprise income tax are regarded as selling behavior）.doc

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增值税、营业税、企业所得税视同销售行为（VAT, sales tax and enterprise income tax are regarded as selling behavior）

增值税、营业税、企业所得税视同销售行为（VAT, sales tax and enterprise income tax are regarded as selling behavior） VAT, sales tax and enterprise income tax are regarded as selling behavior Key words: VAT tax; enterprise income tax is regarded as sale Abstract: Based on the value-added tax, business tax, enterprise income tax on deemed sales tax provisions, combined with the new accounting standards on the accounting treatment shall be regarded as sales operations, in accordance with the various provisions of the tax law as the sale behavior for example in the form of details of the value-added tax, business tax and enterprise income tax and accounting treatment of the same there are discrepancies, as sales practices appear to taxpayers better understand and deal with practical work. I. The current provisions of the three tax on deemed sales The current Implementing Regulations provisions of article twenty-fifth of the Peoples Republic of China enterprise income tax law, the exchange of non monetary assets, as well as the goods, property, services for donations, fund-raising, debt, sponsorship, advertising, samples, employee welfare and profit distribution, should be regarded as a sale of goods, the transfer of property or the provision of services, but the provisions of the finance and tax departments of the State Council except. Notice of the State Administration of Taxation on disposal of assets of the enterprise income tax treatment issues (Guoshuihan (2008) No. 828) regulations, the enterprise assets will be transferred to the following circumstances of others, and does not belong to the internal disposal of assets by asset ownership has changed, shall be regarded as sales to determine the income, one is for marketing or sales; two is used for entertainment; three is the incentives or benefits for employees; four is used for the distribution of dividends; five is for foreign donations; six is the use of other assets of the ownership change. The current implementation of the Interim