视同销售涉税业务会计核算探讨

摘要
随着经济的发展，视同销售的会计处理在新企业会计准则颁发后，也出现许多新的变化。
虽然有些业务并未给企业带来现金的流入，但是在税法上仍然按照视同销售来看待，依然要履行纳税义务。税法本着实质重于形式的原则，侧重经济活动的实质，核算的是经济利润，而会计侧重经济现象，核算的是会计利润。
本文在新税法和《企业会计准则》的基础上对视同销售涉税业务会计核算进行探讨。通过各种视同销售涉税业务的探讨，可以了解到税法通过视同销售的经济活动必须纳税这一规定杜绝了企业的一切偷税漏税现象，也可以让企业的会计人员对视同销售有更深的了解，有利于日常工作当中对视同销售的正确处理。

关键词：视同销售；涉税业务；会计核算

Equivalent Sale of Tax-related Business Accounting
ABSTRACT
With economic development, equivalent sale accounting has many new changes after the New Accounting Standards were issued.
Though some business doesn’t bring the enterprise cash inflows, it still is regarded in tax law as sale accounting, which still needs to fulfill obligations to pay taxes. The tax law insists on the principle of putting emphasis on essence instead of formalism, focusing on the essence of economic activities and mainly accounting the economic benefits. Accounting, however, focuses on the economic phenomenon and adjusts accounts of accounting profit.
This thesis analyses equivalent sale of tax-related business accounting on the bases of new tax law and Accounting Standards for Business Enterprises. It can be helpful for people to know that the tax law, by stipulating that the activities of equivalent sale of tax-related business accounting are required to pay taxes, helps to put an end to enterprise tax evasion and makes it possible for enterprise accountants to have a better understanding of equivalent sale so as to deal with equivalent sale correctly in their daily work.

Keywords: Equivalent sale; Tax-related business; adjust accounts of accounting profit

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