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tan shi tong xiao shou huo wu xing wei de zhang wu chu li
Author(s): 
Pages: 357-357
Year: Issue:  10
Journal: Venture Capital

Abstract: 视同销售货物行为,是指在会计上不作为销售核算,而在税收上作为销售,确认收入计缴税金的商品或劳务的转移行为。
  税法中规定企业的八种视同销售行为需要计算缴纳增值税:
  (1)将货物交付其他单位或者个人代销的会计处理:
  ①视同买断方式,不涉及手续费的问题,企业应在受托方销售货物并交回代销品清单时,开具专用发票给受托方。

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