视同销售业务是指会计上不作为销售,而税法上要求按照销售缴纳税款的业务。视同销售行为主要包括增值税视同销售行为和企业所得税视同销售行为,其会计处理的难点在于增值税视同销售行为。将货物交付他人代销、销售代销货物、货物在总分机构间(不在同一县、市)移送用于销售的会计处理已无异议。本文主要归纳的是将自产(委托加工)或外购的货物 Sales deemed as sales are not accounted for as sales, while the tax law requires the tax sales in accordance with the business. Deemed sales activities, including value-added tax as sales and corporate income tax deemed sales behavior, the difficulty of accounting treatment is that value-added tax as sales. The goods delivered to others consignment, sales of consignment of goods, goods in the total score of the agency (not in the same county, city) for sale accounting for sale has no objection. This article mainly summarizes the goods that will be produced (entrusted processing) or outsourced