1、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: Feld G. The study on accounting and tax treatment of deemedsales J. International Tax and Public Finance, 2015, 9(2): 57-67.原文The study on accounting and tax treatment of deemedsalesFeld GAbstractDue to the accounting standards and the foothold of the tax law, the income
2、on the confirmation of the differences between the two has been, as sales is one of them. Accounting standards and tax laws are constantly improve and adjust, for signs of narrowing the differences between them but the confirmation standard and the change of the accredited, both in concept and sales
3、 shall be regarded as quite on accounting treatment of chaos. This paper regarded as sales business of accounting and tax treatment were analyzed, and find out the laws provide the reference for practitioners.Keywords: Deemedsales; Value added tax; Income tax; Accounting treatment1 The overview of d
4、eemedsalesAs sales behavior from the perspective of tax is the requirement of the tax as a kind of special sales behavior. From the point of view of tax law, similar to the sales companies generally regarded as sales behavior, need to pay VAT and other tax, to measure and its related benefits obtain
5、ed pay income tax. As the difference between the sales behavior and general sales contact with mainly embodied in the following aspects:(1)General sales business is mainly for buying and selling of goods. And regarded as sales do not show the business relationship, often characterized by the supplie
6、rs relationship with the receiver, such as consigned finished goods, foreign donations of goods, goods for personal consumption, etc., its essence is the realization of the value of goods. Although both reflect the relations and forms of different, but the value of goods is shift, need to the nation
7、al tax.(2) In the general merchandise sales, the sales commodity related economic interests and economic interests are likely to flow into the enterprise; And shall be regarded as sales will not necessarily produce economic benefit into the enterprise, such as foreign donations, corporate commitment
8、 is a free, wont produce into direct economic interests.(3) In the general merchandise sales, the main return and risk on the ownership of the goods had been transferred to the enterprise outside of the purchaser. And regarded as sales implementation, mainly on the ownership of the goods return and
9、risk is transferred to the external depends on the specific circumstances, when the goods used for non taxable items, the enterprise internal consumption such as collective welfare, return and risk is not transfer out, and when the goods for foreign donations, distribution of profits, foreign invest
10、ment, transfer of risk and reward with general sales.(4) In the general merchandise sales companies usually do not have to sell goods take control, not related to ownership also continue to management. And regarded as if it is for internal transfer goods, enterprises have control and continue to man
11、agement.Value-added tax and income tax differences compared with legal theory. VAT shall be regarded as sales range is bigger than the income tax, consignment transfer behavior between goods and goods in the same organization are included. And is there are differences between different tax regulatio
12、ns, the legal basis for the reason is different. Value-added tax is with commodity production, circulation, labor services in many links of new value or the added value of goods for the tax basis to impose a tax. But in actual, goods add value and added value in the process of production and circula
13、tion is difficult to accurately calculate. So the legal design, as long as the circulation link has been added, should be regarded as sales. And enterprise income tax law is the legal person income tax mode, focus is on the goods is in the enterprise internal and external flow problem. For transfer
14、between the goods within the unified legal entities, such as used in construction engineering and management departments and branch are not as sales processing. Visible, a focus on circulation value-added and another look at all the ownership change.2 The business accounting of deemedsales2.1 Accoun
15、ting methods shall be regarded as sales activitiesCurrently regarded as the sales business accounting there are two main methods: (1) the unified method. This method is to point to be regarded as sales occur, according to the fair value of the goods and affirm income, according to the book value of
16、the goods and carry forward cost, while output VAT tax calculated in accordance with the provisions of the tax law, its essence is similar to enterprise general sales business accounting treatment. (2) Separation process. This method is to point to be regarded as sales business in occurs, the accoun
17、ting is confirmed sales revenue, are also not carried over the cost of sales, but directly transfer the book value of the goods, and according to the provisions of the tax law shall, in accordance with the output tax VAT assessable price calculation. As sales of goods to calculate and pay value-adde
18、d tax and income tax from the perspective of the tax law, but the accounting treatment on whether to need to confirm the sales revenue, account sales cost need to be done according to the essence of economic business judgment to choose the appropriate method, unified method should be adopted for the
19、 calculation of a sales nature, vice separation method is adopted to improve the accounting. Is given priority to with VAT shall be regarded as sales rules, tax regulations is complementary, respectively from the sales nature of sales essence and studies the two level are regarded as sales business
20、accounting treatment.2.2 Shall be deemed as sales of a sales nature behavior of accounting treatment(1) Deliver the goods to others on a commission basisCommissioned agent for sales of goods to accounting method is regarded as a buyout and charge in two ways, both clients are need to confirm the rea
21、lization of the sales, under the output tax VAT calculation. Under way as buyout, the consignor shall, in accordance with the agreement price payment, the entrusted party determine commodity prices, risks and rewards of the ownership of the goods has been transferred to the entrusted, so when will t
22、he consignment to the entrusted party confirm the sales revenue. In charge mode, the entrusted party must be determined in accordance with the clients sales price, to the delivery of goods without confirm sales, and after receiving the entrusted party of the consignment list price affirm income in a
23、ccordance with the agreement.(2) Look to buy goods sales on a commission basisEntrusted sales on a commission basis whether goods need to affirm income depends on delegation on a commission basis is regarded as a buyout or charge. Under way as buyout, because the cargo by the entrusted party to dete
24、rmine the final sales price, entrusted as selling their own goods sell goods on a commission basis, according to the actual cost when confirmed in sales, in accordance with the agreement, carry forward cost price.(3) The same city the transfer of goodsUnified accounting of a county (city) of whether
25、 the transfer of goods between the two institutions shall be regarded as sales behavior is the key to whether the transfer of goods for sale. For sale is refers to the direction of moving goods receiving party payment or invoice. Move the goods with the above two kinds of circumstances, shall be tre
26、ated as the case of a sales nature, affirm income account cost and calculate the output tax and VAT invoice.(4) The goods will sell, entrust processing for personal consumptionCompanies will sell the goods or processing payments to employees for personal consumption, in fact is not stipulated by the
27、 accounting standards for the measurement of monetary compensation. Through the way of compensation to employees transfer goods, enterprises no longer has the ownership of the goods or control, although there is no direct into economic benefits, but the transfer of goods can reduce liabilities (deal
28、 with worker firewood), is equivalent to the goods are sold first, enterprise with sales proceeds as welfare payments to staff. On this way as sales with sales the essence, accounting should be according to the fair value of the goods and confirm the income and output tax shall be calculated.(5) The
29、 goods will sell, entrust processing or buy foreign investment, and measured by fair value measurement modelProduced, processing, or to buy the goods to foreign investment in essence belongs to the exchange of non-monetary assets, non-monetary assets transaction is fair value and book value measurem
30、ent model. Foreign investment will own goods, formation of a long-term equity investment is one of enterprise economic resources, and in exchange for the goods is the cost of enterprise, long-term equity investment is in the economic benefits of the goods. If the exchange is commercial in nature and
31、 in the fair value of the assets received or surrendered can be reliably measured, although not bring direct cash flow, but essentially selling the essence, fair value measurement model should be used in accounting, at the time of transfer according to the fair value of the goods and confirm and cal
32、culate the output tax, VAT according to the book value of the goods and cost of carry forward.(6) Will sell, entrust processing or purchase of goods distribution to shareholdersTo distribute their own goods to shareholders, in fact, is an alternative to corporate cash dividend, equivalent to a first
33、 carried out in accordance with the fair value of the goods sales, with sales proceeds distribution to shareholders. This way of distribution can reduce the cash outflow, equivalent to the economic interests of the indirectly into the enterprise, and the distribution of amount should be the fair value of the goods and the sum of t
