视同销售行为
视同销售行为-
增值税视同销售行为的会计处理及理论分析&基于新企业会计准则的研究
Accounting Treatment and Theoretical Analysis on Taking the Value-Added Tax as Sales Practices & Research Based on the New Accounting Standards for Business Enterprises
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因为视同销售行为也是企业的生产经营成果，它为企业带来了未来收益，所以应予发生时确认收入。
That is to say , the realization of income according to concrete condition by the tax lay prescription because the sale is achievement of produce and operation enterprise the future profit was brought for enterprise as soon as it happened income is defined .