新准则、新税法下视同销售的财税处理

一,视同销售的含义 视同销售是指在会计上不作为销售核算,而在税收上作为销售处理,确认收入计算应缴税金. 二、新增值税法和新企业所得税法关于视同销售的不同规定(一)<中华人民共和国增值税暂行条例实施细则>规定,以下8种行为视同销售:     

企业会计准则收入确认与各税种视同销售差异分析

<正>视同销售指的是虽然其业务本身不构成销售行为,但计算应纳税所得额时仍要视同正常销售,按照税法相关规定计算应纳税额。视同销售行为可以从会计和税法两个角度进行分析,会计上认为大多数视同销售行为不符合常规会计意义上的收入确认标准,而税法上则认为该行为类似于销售业务,需要对其所获收益进行计量并缴纳相关税费。     

视同销售规定有三个变化

所谓视同销售,是指企业将自己的资产用于内部管理、专项工程建设和福利分配等方面的一种内部结转关系,由于不符合销售成立的标志,会计上不做销售处理,而税收上却要求按销售进行税收处理的行为。对于视同销售的具体处理,企业不会由于将自己生产的产品用于在建工程等而增加现金流量,也不会增加企业的营业利润。因此,会计上不作销售处理,一般按成本转账。但按税法规定,自产自用的产品视同对外销售,并据以计算交纳各种税费。所得税方面,就要求按照视同货物销售能够实现的利润,计算应纳税所得额缴纳所得税。     

视同销售业务增值税销项税额的税务处理

一、视同销售的基本业务分析(一)增值税视同销售和会计销售的基本关系增值税视同销售业务的基本含义为,从符合增值税计税原理的角度,对一部分不属于增值税一般货物销售     

视同销售对利润的影响

<正>所谓视同销售,就是作为业务本身不是销售,但纳税时按照税法的规定要视同正常销售一样计算纳税,视同销售是税法概念,而不是会计概念。一、视同销售的种类根据《中华人民共和国增值税暂行条例实施细则》的规定,应将以下行为视同销售:1.将货物交付他人代销;2.销售代销货物;3.非同一县(市)将货物从一个机构移送其他机构用于销售;4.将自产或委托加工的货物用于非应税项目;     

新税法下视同销售的会计核算解析

视同销售是一种不同于一般销售行为的特殊销售行为,是视同销售货物、转让财产或提供劳务行为的简称。新税法对视同销售做出了具体规定,但由于税法和会计准则所规范的对象和内容不同,因此,同是视同销售,会计处理却不同。     

新准则、新税法下视同销售的财税处理

一、视同销售的含义视同销售是指在会计上不作为销售核算，而在税收上作为销售处理，确认收入计算应缴税金。     

浅析视同销售行为的增值税会计处理

视同销售行为是一种特殊的销售行为,是在税法的角度为了计税的需要将其“视同销售”.《中华人民共和国增值税暂行条例》规定单位和个体经营者的八种行为属于视同销售货物.此外,新会计准则对商品销售收入的确认也有明确的规定.对于视同销售行为,需要按税法要求及时确认销售实现并计算缴纳增值税;会计方面是否需要确认收入,要看其是否满足商品销售收入确认的五个条件.     

视同销售业务中会计与税务处理的差异

<正>所谓视同销售,就是作为业务本身不是销售,但纳税时按照税法的规定要视同正常销售一样计算纳税,可以理解为视同销售是税法概念,而不是会计概念。视同销售货物是否确认收入,应根据收入的定义及销售商品收入的确认条件判断。《企     

新会计准则下视同销售货物行为会计与税务处理辨析

随着《企业会计准则》、《企业会计准则应用指南》、《企业会计准则讲解》、《增值税暂行条例》及实施细则和《企业所得税法》及实施条例等相关法规的陆续出台,视同销售货物行为的会计处理问题引起会计理论和实务界广泛争论.应从会计和税法的视角对视同销售行为进行探讨,提出划分视同销售货物行为的具体理论依据,并对视同销售行为进行重新分类,阐明相应的会计处理     

Endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax

This paper analyzes an endogenous choice problem with regard to tax instruments in a capital tax competition model. Using a symmetric and two-region model of tax competition, where each region is allowed to choose either a unit or an ad valorem tax, we show that selecting a unit tax as a policy instrument is the dominant strategy.     

Applications of computer-assisted tax research in academic tax programs

The use of computer-assisted tax research by students and faculty has begun to increase rapidly after being available for over 15 years. Factors contributing to this increased usage include accessibility to the data bases by microcomputers, transmission technology improvements, the emergence of new competitors, and the growth of specialized tax programs. The purpose of this research was to determine the nature and extent of the use of computer-assisted tax research in academic tax programs. A survey was conducted of all schools with American Taxation Association members, AACSB accreditation, and/or graduate tax programs. Current users project increased use while the 71% of respondents who are nonusers overwhelmingly cite cost constraints as the deterrent, with pessimism about the possibility of adopting CATR in the near future.     

Asymmetric capital tax competition and choice of tax rate

This article provides an alternative mechanism that explains differences in capital tax rates, which applies to small jurisdictions. In the framework of standard capital tax competition models, regions have to be large, in the sense of having market power, otherwise they will tax capital, a mobile factor, at the same rate. In this paper, we consider a second mobile factor, labor, which is mobile only within metropolitan areas. We will show that this spatially limited mobile factor may explain the capital tax rate differences levied on the global mobile factor as long as no source-based wage tax is available. In addition to the theoretical treatment, numerical simulations also confirm this result and show a significant tax differential.     

The ability of deferred tax to predict future tax

We examine the usefulness of tax allocation accounting (deferred tax) for predicting future tax paid and future tax expense. Deferred taxes increase the explanatory power (R²) of regression models where future taxes paid or future tax expense is the dependent variable. However, the mean out‐of‐sample forecast errors for tax paid (future tax expense) is 30 (45.5) percent. Deferred tax increases predictive ability on pooled data, but is inconsistent on a year‐by‐year basis. We examine three explanations for poor predictive ability: losses, tax changes and asset growth. We discuss the policy and practical implications of our findings.     

The classical tax system,imputation tax and capital budgeting

Differences in the taxation systems in Britain, France, and some other European countries (which use the imputation system) compared with the USA and the Netherlands, among others (which use the classical tax system), mean that the cost of equity capital should be specified, using a capital asset pricing model methodology, in different ways. Under the imputation system its value should be net of personal taxes; under the classical tax system, it should be gross of personal taxes. Similarly the value of the tax shield on debt for input into adjusted present value calculations differs, being significantly greater under the classical tax system. Formulae are set out to enable the calculation of the magnitude of the tax shield readily to be undertaken.     

Optimal tax depreciation

Currently, solutions to the choice of depreciation methods for tax purposes are obtained through numerical simulation. This paper presents a simple capital budgeting technique which, in conjunction with Descartes' rule of signs, analytically derives the optimal regular depreciation method under the existing U.S. tax code. This technique is then used to determine the optimal depreciable life for short-lived assets and, finally, the analysis is extented to cover the choice of depreciation methods under the Class Life Asset Depreciation Range System.     

Corporate tax avoidance: is tax transparency the solution?

Corporate tax avoidance has been a matter of considerable public attention, particularly since the 2008 global financial crisis. The nature of calls for tax reform and increased regulation, advocated most prominently by tax activists and NGOs, has revolved around transparency as a possible corrective to unacceptable tax avoidance, although there is no consensus as to what the term tax avoidance encompasses and when it becomes unacceptable. We examine two responses to calls for increased transparency about the tax affairs of multinational entities: firstly, country by country reporting that provides information to tax authorities, and secondly the UK requirement for publication of tax strategies, whereby large companies put information into the public domain. We find considerable misunderstanding about the benefits of transparency in this setting. By failing to consider the limits of transparency initiatives there is a risk of dysfunctional consequences, for example additional costs in providing and processing additional information, the prospect of increased disputes as new information generates new misinterpretations and uncertainty in determining the final tax position. There is a risk that greater disclosure will not effectively address concerns about unacceptable corporate tax avoidance.     

From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries

The paper discusses the recent drive toward a system of dual income taxation (DIT) in the Nordic countries. The pure version of this system combines progressive taxation of labor and transfer incomes with a proportional tax on income from capital at a level equal to the corporate income tax rate. The paper considers the motives for the introduction of this new income tax system, ranging from abstract theoretical arguments to very pragmatic considerations. While the Nordic DIT system violates the principles of the conventional personal income tax, it is argued that it may in fact be more in line with the philosophy of a true Haig-Simons comprehensive income tax. It is also suggested that the DIT system may cause fewer distortions to resource allocation than the conventional income tax. On the debit side, the paper points out several practical problems of taxing income from small enterprises under the differentiated income tax.