Corporate income tax law on self-produced goods under the deemed sale accounting treatment（企业所得税法下认为销售自产商品会计处理）.docVIP

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Corporate income tax law on self-produced goods under the deemed sale accounting treatment（企业所得税法下认为销售自产商品会计处理）.doc

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Corporate income tax law on self-produced goods under the deemed sale accounting treatment（企业所得税法下认为销售自产商品会计处理）

Corporate income tax law on self-produced goods under the deemed sale accounting treatment Summary: Not long ago, the State Administration of Taxation issued lt;lt;on corporate income tax treatment of assets disposed of the issue of noticegt;gt; (Guo Shui Han [2008] No. 828), regarded as disposal of assets of the enterprise income tax treatment of corporate sales for a clear, further clear under the law of corporate income tax accounting treatment of the deemed sale, accounting for the majority of treatment regarded as sales workers pointed out the direction. on corporate self-produced goods will be sold for non-normal accounting treatment of all aspects to be discussed, Analysis of Enterprise self-produced goods under the corporate income tax law ‘deemed sale’ accounting treatment. Keywords: self-produced goods; deemed sale; accounting First, the ‘deemed sale’ means ‘Deemed sale’ full name ‘deemed sale of goods act’ is the term in tax law. ‘Regarded as’ means ‘as’, mainly from the accounting point of view than the normal sales practices, while the tax in the tax sense the taxpayer is ‘deemed sale’ to pay taxes. lt;lt;Enterprise Income Tax Lawgt;gt; uses a corporate income tax model, a unified legal entity for goods in the internal transfer between, for example, used in construction engineering, collective welfare, not as a sales management and other treatment required for other aspects conduct business as a deemed payment of sales tax related, according to lt;lt;Enterprise Income Tax Law Regulationsgt;gt; Article 25, Guo Shui Han [2008] No. 828 document on corporate income tax treatment of disposal of assets made to further clarify. The document provides the enterprise will transfer assets to others following the case, because of all the ownership of assets has changed and not part of the internal disposition of assets, provisions should be regarded as sales revenue to determine: (1) for marketing or sales; (2) for communication and entertainm