视同销售中所得税的处理及税收筹划问题

由于会计与税法在目的、原则、性质等方面的不同,从而出现了长期困扰企业财会人员和税务机关业务部门的问题———涉税会计差异。如何进行差异协调及规避涉税风险,特别是视同销售方面的所得税处理及筹划问题,很值得进一步深入研究和探讨,同时也是广大财税工作者所必须掌握的知识。

On Handling of Income Tax on Equal Sales and Tax Planning

The differences in the respect of purposes, principles, and properties between accounting and tax law cause tax-related accounting difference, which brings a lot of problems to both enterprises' accountants and tax administrators. In order to do their work well the accountants and tax administrators have to know how to balance the difference, how to avoid tax-related risks, especially how to handle income tax on equal sales and to plan tax.