企业在生产经营活动中,根据市场需求,把产品销售给需求方形成了正常的销售收入,开具增值税发票,计算销项税额。除此以为,企业的产品或货物充当了多元角色,如自产的产品用于在建工程,对外投资,捐赠,职工福利,分红等,企业虽没有发生购销行为,也没有增加现金流,但实际上已形成了另一种销售——视同销售。由于视同销售的特殊性,在处理业务时难免有混淆之处,文章从会计处理的角度,分析了税法中规定的视同销售行为在会计核算中具体处理方法。 Enterprises in the production and business activities, according to market demand, the product sales to the demand side formed a normal sales revenue, issuing value-added tax invoices, the amount of output tax. In addition, the company’s products or goods play a multi-role, such as self-produced products for construction in progress, foreign investment, donations, employee benefits, dividends, although no purchase and sale of enterprises did not increase cash flow, but In fact, another sales have been formed - deemed sales. Because of the special nature of sales, it is inevitable that there will be some confusion when dealing with the business. From the perspective of accounting treatment, the article analyzes the specific treatment method of accounting for deemed sales behavior in the tax law.