企业所得税法下自产货物“视同销售”的会计处理

前不久，国家税务总局发布《关于企业处置资产所得税处理问题的通知》（国税函[20081828号），对企业处置资产视同销售的企业所得税处理问题进行了明确。进一步明确了企业所得税法下视同销售的会计处理，为广大会计工作者处理视同销售行为指明了方向。就企业将自产货物用于非正常销售的各个方面的会计处理加以讨论，浅析企业所得税法下企业自产货物“视同销售”的会计处理。

Under the Enterprise Income Tax Law of self-produced goods "deemed sale" Accounting Treatment of

Not long ago, the State Administralion of Taxation issued ＂to dispose of assets on the corporate income tax treatment of the notice＂ （Guo Shui Hart [ 2008 ] 828 号 ）, the＇deemed disposal of assets, sale of corporate income tax treatment of carried out clear. Further defined the enterprise income tax law deemed sales under the accounting treatment of accounting for the majority of workers in dealing with sales practices deemed to indicate direction. In this paper, enterprises will be self-produced goods for non-normal sale accounting treatment of various aspects to be discussed, Analysis of Enterprise Income Tax Law of the Enterprise self-producod goods ＂deemed sale＂ accounting treatment of.