视同销售是税法上的说法,有别于传统意义上的销售,一般是指企业将自产货物或劳务用于对外投资、向员工发放自产产品、向股东发放实物股利、以实物形式对外捐赠、用于非应税或免税项目、广告、赞助等。这些特殊的业务在税法上被称为视同销售业务,涉及到企业所得税与增值税的处理(本文不考虑营业税视同应税行为),而从会计角度上看,视同销售 As sales are regarded as tax law, different from the traditional sense of sales, generally refers to the enterprise will be self-produced goods or services for foreign investment, distribution of self-produced products to employees, distribution of physical dividends to shareholders, in physical form Donate for non-taxable or tax-exempt items, advertising, sponsorship, etc. These special business tax law is called the same as the sales business, involving the corporate income tax and value-added tax processing (this article does not consider the business tax as taxable behavior), and from the accounting point of view, as sales