在新会计准则体系下,分期收款销售在销售收入确认时间和纳税义务产生时间上都有了明确的确认依据,同时引入公允价值进行会计和税务处理的计量依据,会计准则与税法产生一定的出入,因此在涉及会计处理和税务处理的确认、数额以及处置上都会有一些差异,需要科学的处理策略。 Under the new accounting standards system, installment sales have a clear basis for confirmation of sales revenue recognition time and tax liability generation time, and the introduction of fair value accounting and tax treatment basis of measurement, accounting standards and tax law to produce a certain amount of Therefore, there are some discrepancies in the confirmation, amount and disposal of accounting treatment and taxation treatment, which requires a scientific treatment strategy.