文献出处: Feld G. The study on accounting and tax treatment of deemed sales [J]. International Tax and Public Finance, 2015, 9(2): 57-67.
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原文
The study on accounting and tax treatment of deemed sales
Feld G
Abstract
Due to the accounting standards and the foothold of the tax law, the income 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 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: Deemed sales; Value added tax; Income tax; Accounting treatment
1 The overview of deemed sales
As 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 V AT and other tax, to measure and its related benefits obtained pay income tax. As the difference between the sales behavior and general sales contact with mainly embodied in the following aspects:
when can i e you again(1)General sales business is mainly for buying and lling of goods. And regarded as sales do not show the business relationship, often characterized by the supplier's relationship with the receiver, such as consigned finished goods, foreign donations of goods, goods for personal consumption, etc., its esnce 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 national tax.(2) In the general merchandi sales, the sales commodity related economic interests and economic interests are likely to flow into the enterpri; And shall be regarded as sales will not necessarily produce economic benefit into the enterpri, such as foreign donations, corporate
commitment is a free, won't produce into direct economic interests.(3) In the general merchandi sales, the main return and risk on the ownership of the goods had been transferred to the enterpri outside of the purchar. And regarded as sales implementation, mainly on the ownership of the goo
ds return and risk is transferred to the external depends on the specific circumstances, when the goods ud for non taxable items, the enterpri internal consumption such as collective welfare, return and risk is not transfer out, and when the goods for foreign donations, distribution of profits, foreign investment, transfer of risk and reward with general sales.(4) In the general merchandi sales companies usually do not have to ll goods take control, not related to ownership also continue to management. And regarded as if it is for internal transfer goods, enterpris have control and continue to management.
Value-added tax and income tax differences compared with legal theory. V AT 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 regulations, the legal basis for the reason is different. Value-added tax is with commodity production, circulation, labor rvices in many links of new value or the added value of goods for the tax basis to impo a tax. But in actual, goods add value and added value in the process of production and circulation is difficult to accurately calculate. So the legal design, as long as the circulation link has been added, should be regarded as sales. And enterpri income tax law is the legal person income tax mode, focus is on the goods is in the enterpri internal and external flow problem. For transfer between th
e goods within the unified legal entities, such as ud 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.provide>关于爱情的英语名言
referee suckselectron2 The business accounting of deemed sales
2.1 Accounting methods shall be regarded as sales activities
Currently 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 the goods and carry forward cost, while output V AT tax calculated in accordance with the provisions of the tax law, its esnce is similar to enterpri general sales business accounting treatment. (2) Separation process. This method is to point to be regarded as sales business in occurs, the accounting 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 V AT asssable price calculation. As sales of goods to calculate and pay value-added tax and income tax from the perspective of the tax law, but the accounting treatmen
t on whether to need to confirm the sales revenue, account sales cost need to be done according to the esnce of economic business judgment to choo the appropriate method, unified method should be adopted for the calculation of a sales nature, vice paration method is adopted to improve the accounting. Is given priority to with V AT shall be regarded as sales rules, tax regulations is complementary, respectively from the sales nature of sales esnce and studies the two level are regarded as sales business accounting treatment.
wef2.2 Shall be deemed as sales of a sales nature behavior of accounting treatment
(1) Deliver the goods to others on a commission basis
Commissioned 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 realization of the sales, under the output tax V AT 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 the consignment to the entrusted party confirm the sales revenue. In charge mode, the entrusted party must be determined in accordance with the client's sales price, to the delivery of goods without confirm sales, and after receiving the entrusted party of the consignment list price affirm income in accordance with the agreement.
(2) Look to buy goods sales on a commission basis
Entrusted 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, becau the cargo by the entrusted party to determine the final sales price, entrusted as lling their own goods ll 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 goods
Unified accounting of a county (city) of whether 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 treated as the ca of a sales nature, affirm income account cost and calculate the output tax and V AT invoice.
(4) The goods will ll, entrust processing for personal consumption
Companies will ll the goods or processing payments to employees for personal consumption, in fa
ct is not stipulated by the accounting standards for the measurement of monetary compensation. Through the way of compensation to employees transfer goods, enterpris 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 with worker firewood), is equivalent to the goods are sold first, enterpri with sales proceeds as welfare payments to staff. On this way as sales with sales the esnce, accounting should be according to the fair value of the goods and confirm the income and output tax shall be calculated.
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(5) The goods will ll, entrust processing or buy foreign investment, and measured by fair value measurement model
Produced, processing, or to buy the goods to foreign investment in esnce belongs to the exchange of non-monetary asts, non-monetary asts transaction is fair value and book value measurement model. Foreign investment will own goods, formation of a long-term equity investment is one of enterpri economic resources, and in exchange for the goods is the cost of enterpri, long-term equity investment is in the economic benefits of the goods. If the exchange is commercial in nature and in the fair value of the asts received or surrendered can be reliably measured, although
not bring direct cash flow, but esntially lling the esnce, fair value measurement model should be ud in accounting, at the time of transfer according to the fair value of the goods and confirm and calculate the output tax, V AT according to the book value of the goods and cost of carry forward.ethnic
(6) Will ll, entrust processing or purcha of goods distribution to shareholders
To distribute their own goods to shareholders, in fact, is an alternative to corporate cash dividend, equivalent to a first 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 enterpri, and the distribution of amount should be the fair value of the goods and the sum of the corresponding value-added tax. Swap out relevant return and risk on the ownership of the goods had been transferred to shareholders, a sales nature, should affirm income.
3 The tax adjustment of deemed sales
For a special business, if think that is not regarded as sales on the income tax act, accounting thought that lling the esnce, the required amount of taxable income; On the contrary, will be exp
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ected to increa amount of taxable income; If the income tax law and accounting, you do not need to adjust. Therefore, when calculating the tax payable if we need to implement a tax adjustment, the key is to e whether the provisions of the tax law and accounting.
3.1 Do not need to pay taxes is adjusted as sales behavior
Does not need to pay taxes is adjusted as sales behavior, mainly includes the following two categories: (1) 6 regarded as sales of a sales nature. For this type of business, the income tax law should be included in taxable income, and have also been incorporated into the accounting on accounting profits, so no need to pay taxes is adjusted.(2) will be produced or processing of goods ud for non-vat taxable items. Legal person income tax system the construction of the new tax law, regulations, the enterpri will be produced or processing of the consignment for management department, construction engineering, non-productive institutions not as regarded as sales processing, such as not pay income tax, and think on accounting of sales nature
