浅析自产自用产品视同销售行为应纳税费会计账务处理  

On the Accounting Management of Taxes from Self-made and Consumed Products

作　　者：方治才 

机构地区：[1]宁波市白溪水库建设发展有限公司,浙江宁波315606

出　　处：《浙江工商职业技术学院学报》2005年第3期33-34,共2页Journal of Zhejiang Business Technology Institute

摘　　要：自产自用产品在会计账务处理上不作收入入帐,但按照税收法律的有关规定,应视同销售收入,交纳有关税费。本文就自产自用产品视同销售行为应纳城市维护建设税、教育费附加及企业所得税的会计账务处理办理进行了探讨。Self made and consumed products should not be written up to accounts as revenue. However, they should be viewed as sales proceeds and be taxed in accordance with relevant tax laws. This paper gives some discourse on the issue that self made and consumed products should be regarded as a sort of sales behavior and therefore the corresponding accounting method for the taxes like urban maintenance and construction tax, added educational fee and enterprise overall revenue tax levied on this part of products

关 键 词：自产自用产品 应纳税费 账务处理 

分 类 号：F231.2[经济管理—会计学]