视同销售的会计与税务处理外文文献翻译最新译文.docx

视同销售的会计与税务处理外文文献翻译最新译文.docx

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视同销售的会计与税务处理外文文献翻译最新译文

文献出处:

FeldG.Thestudyonaccountingandtaxtreatmentofdeemed sales[J].InternationalTaxandPublicFinance,2015,9

（2）:

57-67.

原文

Thestudyonaccountingandtaxtreatmentofdeemed sales

FeldG

Abstract

Duetotheaccountingstandardsandthefootholdofthetaxlaw,theincomeontheconfirmationofthedifferencesbetweenthetwohasbeen,assalesisoneofthem.Accountingstandardsandtaxlawsareconstantlyimproveandadjust,forsignsofnarrowingthedifferencesbetweenthembuttheconfirmationstandardandthechangeoftheaccredited,bothinconceptandsalesshallberegardedasquiteonaccountingtreatmentofchaos.Thispaperregardedassalesbusinessofaccountingandtaxtreatmentwereanalyzed,andfindoutthelawsprovidethereferenceforpractitioners.

Keywords:

Deemed sales;Valueaddedtax;Incometax;Accountingtreatment

1Theoverviewofdeemed sales

Assalesbehaviorfromtheperspectiveoftaxistherequirementofthetaxasakindofspecialsalesbehavior.Fromthepointofviewoftaxlaw,similartothesalescompaniesgenerallyregardedassalesbehavior,needtopayVATandothertax,tomeasureanditsrelatedbenefitsobtainedpayincometax.Asthedifferencebetweenthesalesbehaviorandgeneralsalescontactwithmainlyembodiedinthefollowingaspects:

（1）Generalsalesbusinessismainlyforbuyingandsellingofgoods.Andregardedassalesdonotshowthebusinessrelationship,oftencharacterizedbythesupplier'srelationshipwiththereceiver,suchasconsignedfinishedgoods,foreigndonationsofgoods,goodsforpersonalconsumption,etc.,itsessenceistherealizationofthevalueofgoods.Althoughbothreflecttherelationsandformsofdifferent,butthevalueofgoodsisshift,needtothenationaltax.

（2）Inthegeneralmerchandisesales,thesalescommodityrelatedeconomicinterestsandeconomicinterestsarelikelytoflowintotheenterprise;Andshallberegardedassaleswillnotnecessarilyproduceeconomicbenefitintotheenterprise,suchasforeigndonations,corporatecommitmentisafree,won'tproduceintodirecteconomicinterests.（3）Inthegeneralmerchandisesales,themainreturnandriskontheownershipofthegoodshadbeentransferredtotheenterpriseoutsideofthepurchaser.Andregardedassalesimplementation,mainlyontheownershipofthegoodsreturnandriskistransferredtotheexternaldependsonthespecificcircumstances,whenthegoodsusedfornontaxableitems,theenterpriseinternalconsumptionsuchascollectivewelfare,returnandriskisnottransferout,andwhenthegoodsforforeigndonations,distributionofprofits,foreigninvestment,transferofriskandrewardwithgeneralsales.（4）Inthegeneralmerchandisesalescompaniesusuallydonothavetosellgoodstakecontrol,notrelatedtoownershipalsocontinuetomanagement.Andregardedasifitisforinternaltransfergoods,enterpriseshavecontrolandcontinuetomanagement.

Value-addedtaxandincometaxdifferencescomparedwithlegaltheory.VATshallberegardedassalesrangeisbiggerthantheincometax,consignmenttransferbehaviorbetweengoodsandgoodsinthesameorganizationareincluded.Andistherearedifferencesbetweendifferenttaxregulations,thelegalbasisforthereasonisdifferent.Value-addedtaxiswithcommodityproduction,circulation,laborservicesinmanylinksofnewvalueortheaddedvalueofgoodsforthetaxbasistoimposeatax.Butinactual,goodsaddvalueandaddedvalueintheprocessofproductionandcirculationisdifficulttoaccuratelycalculate.Sothelegaldesign,aslongasthecirculationlinkhasbeenadded,shouldberegardedassales.Andenterpriseincometaxlawisthelegalpersonincometaxmode,focusisonthegoodsisintheenterpriseinternalandexternalflowproblem.Fortransferbetweenthegoodswithintheunifiedlegalentities,suchasusedinconstructionengineeringandmanagementdepartmentsandbrancharenotassalesprocessing.Visible,afocusoncirculationvalue-addedandanotherlookatalltheownershipchange.

2Thebusinessaccountingofdeemed sales

2.1Accountingmethodsshallberegardedassalesactivities

Currentlyregardedasthesalesbusinessaccountingtherearetwomainmethods:

（1）theunifiedmethod.Thismethodistopointtoberegardedassalesoccur,accordingtothefairvalueofthegoodsandaffirmincome,accordingtothebookvalueofthegoodsandcarryforwardcost,whileoutputVATtaxcalculatedinaccordancewiththeprovisionsofthetaxlaw,itsessenceissimilartoenterprisegeneralsalesbusinessaccountingtreatment.

（2）Separationprocess.Thismethodistopointtoberegardedassalesbusinessinoccurs,theaccountingisconfirmedsalesrevenue,arealsonotcarriedoverthecostofsales,butdirectlytransferthebookvalueofthegoods,andaccordingtotheprovisionsofthetaxlawshall,inaccordancewiththeoutputtaxVATassessablepricecalculation.Assalesofgoodstocalculateandpayvalue-addedtaxandincometaxfromtheperspectiveofthetaxlaw,buttheaccountingtreatmentonwhethertoneedtoconfirmthesalesrevenue,accountsalescostneedtobedoneaccordingtotheessenceofeconomicbusinessjudgmenttochoosetheappropriatemethod,unifiedmethodshouldbeadoptedforthecalculationofasalesnature,viceseparationmethodisadoptedtoimprovetheaccounting.IsgivenprioritytowithVATshallberegardedassalesrules,taxregulationsiscomplementary,respectivelyfromthesalesnatureofsalesessenceandstudiesthetwolevelareregardedassalesbusinessaccountingtreatment.

2.2Shallbedeemedassalesofasalesnaturebehaviorofaccountingtreatment

（1）Deliverthegoodstoothersonacommissionbasis

Commissionedagentforsalesofgoodstoaccountingmethodisregardedasabuyoutandchargeintwoways,bothclientsareneedtoconfirmtherealizationofthesales,undertheoutputtaxVATcalculation.Underwayasbuyout,theconsignorshall,inaccordancewiththeagreementpricepayment,theentrustedpartydeterminecommodityprices,risksandrewardsoftheownershipofthegoodshasbeentransferredtotheentrusted,sowhenwilltheconsignmenttotheentrustedpartyconfirmthesalesrevenue.Inchargemode,theentrustedpartymustbedeterminedinaccordancewiththeclient'ssalesprice,tothedeliveryofgoodswithoutconfirmsales,andafterreceivingtheentrustedpartyoftheconsignmentlistpriceaffirmincomeinaccordancewiththeagreement.

（2）Looktobuygoodssalesonacommissionbasis

Entrustedsalesonacommissionbasiswhethergoodsneedtoaffirmincomedependsondelegationonacommissionbasisisregardedasabuyoutorcharge.Underwayasbuyout,becausethecargobytheentrustedpartytodeterminethefinalsalesprice,entrustedassellingtheirowngoodssellgoodsonacommissionbasis,accordingtotheactualcostwhenconfirmedinsales,inaccordancewiththeagreement,carryforwardcostprice.

（3）Thesamecitythetransferofgoods

Unifiedaccountingofacounty（city）ofwhetherthetransferofgoodsbetweenthetwoinstitutionsshallberegardedassalesbehavioristhekeytowhetherthetransferofgoods"forsale"."Forsale"isreferstothedirectionofmovinggoodsreceivingpartypaymentorinvoice.Movethegoodswiththeabovetwokindsofcircumstances,shallbetreatedasthecaseofasalesnature,affirmincomeaccountcostandcalculatetheoutputtaxandVATinvoice.

（4）Thegoodswillsell,entrustprocessingforpersonalconsumption

Companieswillsellthegoodsorprocessingpaymentstoemployeesforpersonalconsumption,infactisnotstipulatedbytheaccountingstandardsforthemeasurementofmonetarycompensation.Throughthewayofcompensationtoemployeestransfergoods,enterprisesnolongerhastheownershipofthegoodsorcontrol,althoughthereisnodirectintoeconomicbenefits,butthetransferofgoodscanreduceliabilities（dealwithworkerfirewood）,isequivalenttothegoodsaresoldfirst,enterprisewithsalesproceedsaswelfarepaymentstostaff.Onthiswayassaleswithsalestheessence,accountingshouldbeaccordingtothefairvalueofthegoodsandconfirmtheincomeandoutputtaxshallbecalculated.

（5）Thegoodswillsell,entrustprocessingorbuyforeigninvestment,andmeasuredbyfairvaluemeasurementmodel

Produced,processing,ortobuythegoodstoforeigninvestmentinessencebelongstotheexchangeofnon-monetaryassets,non-monetaryassetstransactionisfairvalueandbookvaluemeasurementmodel.Foreigninvestmentwillowngoods,formationofalong-termequityinvestmentisoneofenterpriseeconomicresources,andinexchangeforthegoodsisthecostofenterprise,long-termequityinvestmentisintheeconomicbenefitsofthegoods.Iftheexchangeiscommercialinnatureandinthefairvalueoftheassetsreceivedorsurrenderedcanbereliablymeasured,althoughnotbringdirectcashflow,butessentiallysellingtheessence,fairvaluemeasurementmodelshouldbeusedinaccounting,atthetimeoftransferaccordingtothefairvalueofthegoodsandconfirmandcalculatetheoutputtax,VATaccordingtothebookvalueofthegoodsandcostofcarryforward.

（6）Willsell,entrustprocessingorpurchaseofgoodsdistributiontoshareholders

Todistributetheirowngoodstoshareholders,infact,isanalternativetocorporatecashdividend,equivalenttoafirstcarriedoutinaccordancewiththefairvalueofthegoodssales,withsalesproceedsdistributiontoshareholders.Thiswayofdistributioncanreducethecashoutflow,equivalenttotheeconomicinterestsoftheindirectlyintotheenterprise,andthedistributionofamountshouldbethefairvalueofthegoodsandthesumoft