| 财税法规对视同销售行为规定存在的问题及改进研究 |
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| 引用本文： | 严明星.财税法规对视同销售行为规定存在的问题及改进研究[J].价值工程,2011,30(19):283-284. |
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| 作者姓名： | 严明星 |
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| 作者单位： | 贵州省黔南民族职业技术学院,都匀,558022 |
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| 摘 要： | 增值税法、所得税法、营业税法、消费税法、企业会计准则第14号-收入、企业会计制度等法规,对视同销售行为的有关规定相矛盾。财税人员在实际工作中,对视同销售行为的处理很难兼顾财税法规的规定。本文就存在的问题及改进作了探讨。
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| 关 键 词： | 财税规定 视同销售 问题 研究 |
Research on Tax Regulations' Existing Problems to the Behaviors that Are Regard as Sales |
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| Yan Mingxing.Research on Tax Regulations' Existing Problems to the Behaviors that Are Regard as Sales[J].Value Engineering,2011,30(19):283-284. |
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| Authors: | Yan Mingxing |
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| Institution: | Yan Mingxing (Guizhou Provincial Qiannan Vocational and Technical College of Nationalities, Duyun 558022, China) |
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| Abstract: | The law of value-added tax, income tax law, law of business tax, law of consumption tax, and the No. 14 of accounting standards for enterprises-income, enterprise accounting system and so on are contradictory for relevant provisions that are regard as sales behaviors. Tax officers are difficult to take into account the tax regulations when dealing with behaviors that are regard as sales. The existing problems and improvement were discussed in this thesis. |
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| Keywords: | tax regulations be regarded as sales problem research |
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