具有融资性质的分期收款销售属于特殊销售事项,会计与税法在分期收款销售商品收入确认时间和金额计量方面存在差异。本文首先辨析了资产负债表债务法下分期收款销售所得税处理的基本原理,然后通过案例分析了该所得税处理方法存在的问题,并在此基础上提出了自己的观点,以期为理论研究和实务操作提供借鉴。 Installment sales with financing properties are special sales items, while accounting and tax laws differ in terms of time and amount of revenue recognition of sales of goods received by installments. This article firstly analyzes the basic principle of income tax treatment of installment collection under the balance sheet debt law, and then analyzes the problems existing in the income tax treatment method through case studies. Based on this, I put forward my own views, with a view to theoretical research and practice Operation to provide reference.