增值税视同销售分类及其会计处理浅析（Analysis of value-added tax as sales classification and its accounting treatment）.docVIP

增值税视同销售分类及其会计处理浅析（Analysis of value-added tax as sales classification and its accounting treatment） Value added tax as sales classification and accounting treatment,.Txt upwind direction, more suitable for flying. I am not afraid of all obstacles, but I am afraid I surrender. You lose 60 minutes of happiness when youre angry for a minute. Busy is a kind of happiness, so that we do not have time to experience pain; running is a pleasure, let us truly feel life; fatigue is a kind of enjoyment, so that we have no time to empty. Life is like breathing, call is for a breath, suck is for a breath. I. comparison of different accounting methods (1) all sales Such treatment refers to the act of selling goods deemed to be sold in the tax law, which is recognized as sales revenue in the current period, calculated to pay value-added tax, and the cost of sales is transferred at the same time. The advantage of this method is that it guarantees the full payment of VAT and income tax, and it is simple and convenient. But there are also serious shortcomings: first, the main business income, the main business costs and other accounts inflated, leading to accounting information distortion. As most of sales, such as self-produced products are used in construction projects, will not bring real economic benefits flowing for the enterprise, if as a sales revenue, will make the main business income, main business cost accounts inflated, in violation of the basic principles of accounting information true and reliable, and misleading information users. Two is not really understand the enterprise income tax law implementation regulations relevant provisions of the meaning. Now hold the main basis of this view is the enterprise income tax law implementation regulations article twenty-fifth: the exchange of non monetary assets, as well as the goods, property, services for donations, fund-raising, debt, sponsorship, advertising, samples, employee benefits or profit distribution, should be regard