税务纵横2003.8这一视同销售行为虽然没有货币流入,但是事实上将货物出售后取得货币资产,然后再分配利润给股东与将货物直接分配给股东,从严格意义上来说并无大的区别,只是这里无现金流入流出,而直接以货物流出的形式体现,并且体现的是内部与外部的关系。因此,这一视同销售行为 Tax horizons 2003.8 Although deemed as sales without currency inflows, in fact there is no big difference in the strict sense if the monetary assets are acquired after the goods are sold, and then the profits are distributed to the shareholders and the goods are distributed directly to the shareholders. Only there is no cash inflow and outflow here, which is directly reflected in the form of outflow of goods, and reflects the internal and external relations. Therefore, this is regarded as sales