视同销售行为增值税会计处理研究.pdfVIP

A Study on the Accounting Treatment of Value-added tax for Deemed Sales Behavior Abstract At present, Chinas 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 accounting principles and regulations of value-added tax, and puts forward suggestions on the accounting treatment of deemed sales behavior of value-added tax. Key words:Deemed sales behavior; value added tax; business to value-added tax; accounting treatment II 目录 摘 要 I AbstractII 一、绪 论 1 （一）研究背景1 （二）国内外研究现状1 （三）研究思路和方法1 （四）论文的创新点及理论和实践意义 1 二、相关概念与增值税理论基础 2 （一）相关概念2 1.视同销售 2 2.增值税 2 （二）增值税相关理论基础2 1.增值税的计税方法 2 2.增值税的特点 3 三、相关视同销售增值税业务分析 3 （一）视同销售情况增值税业务分析3 1.无偿赠送行为 3 2.提供服务给员工 4 3.将货物用于非增值税应税项目 5