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本文主要讨论视同销售中的委托代销问题,提出对于增值税的确认时点依据税法关于纳税义务的相关规定,而对于收入的确认依据是企业会计准则对于商品销售收入的确认条件的观点。
This paper mainly discusses the issue of consignment commission as sales, and points out that the timing of confirmation of VAT depends on the relevant provisions of the tax law on tax liability, while the recognition of income is based on the view of Accounting Standards for the recognition of the sales revenue of commodities.