对于视同销售行为,不同税种税法的具体规定不同,而且一般也不同于财务会计准则关于收入确认的条件。本文主要阐述了税法及会计准则对视同销售行为的认定,对企业视同销售行为的税务风险进行深入分析,并举例进行进一步说明。 For the same as the sales behavior, different tax specific provisions of the tax law, and generally different from the financial accounting standards for revenue recognition conditions. This article mainly elaborates the tax law and the accounting standard cognizance of the sale behavior’s affirmation, carries on the thorough analysis to the tax risk that the enterprise regards as the sale behavior, and gives an example to carry on the further explanation.