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视同销售货物在《中华人民共和国增值税暂行条例实施细则》第四条中已经非常明确:即单位和个体经营者的下列行为之一的应视同销售货物,即;一是将货物交付他人代销;二是销售代销货物;三是设有两个以上相同机构并实行统一核算的纳税人,将货物从一个机构移送其他机构用于销售,但相关机构在同一县(市)的除外;四是将自产或委托加工的货物用于非应税项目;五是将自产,委托加工或购买的货物分配给股东或投资者(或用于集体福利及个人消费、用于作为投资或提供给其它单位或个体经营者,用于无偿赠送它人).例一、某生产企业向其在外省非独立核算的销售点发出20吨钢板,每吨单价钢板成本价4800元,计款9.6万元,企业出库时的会计核算是:
It is already clear from Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations of the People’s Republic of China on Value-added Tax that the sales of goods are deemed to be sales of goods, ie, one of the following acts of units and self-employed persons: Consignment sales; second, sales of consignment goods; third, with more than two identical institutions and the implementation of unified accounting taxpayers, the goods from one agency to other agencies for sale, but the relevant agencies in the same county (city) except; four Is to self-produced or commissioned processing of goods for non-taxable items; Fifth, the self-produced, commissioned processing or purchase of goods allocated to shareholders or investors (or for collective welfare and personal consumption for investment or provide For other units or self-employed, for free gift to others.) Case 1, a manufacturer to its non-independent sales outlets in the province issued 20 tons of steel, the price per ton of steel plate cost 4800 yuan, 96000 yuan Yuan, accounting when the company out of the library is: