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shi tong xiao shou de liang zhong chu li fang fa ji qi ying xiang
Pages: 71-72
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  所得税视同销售会计处理;
Abstract: 本文依据现行的会计准则,阐述了视同销售业务在会计和税法上处理方法的差异及其产生原因,并且通过案例分析了两种处理方法对企业所得税产生的影响,最后提出合理化建议。
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