视同销售指的是虽然其业务本身不构成销售行为,但计算应纳税所得额时仍要视同正常销售,按照税法相关规定计算应纳税额。视同销售行为可以从会计和税法两个角度进行分析,会计上认为大多数视同销售行为不符合常规会计意义上的收入确认标准,而税法上则认为该行为类似于销售业务,需要对其所获收益进行计量并缴纳相关税费。 Treat as sales means that although the business itself does not constitute a sales activity, but the calculation of taxable income should still be regarded as normal sales, tax payable in accordance with the relevant provisions of tax law. As the sales behavior can be analyzed from two aspects of accounting and tax law, the accounting considered most of the sales behavior does not accord with the conventional accounting standards of revenue recognition standards, while the tax law that the behavior is similar to the sales business, need its The income received is measured and the relevant taxes and fees paid.