Since the Enterprise Accounting System and New Edition of Accounting Standard have different provisions on taking the value-added tax as sales practices, different enterprises take different processing methods. According to disputes on taking the value-added tax as sales practices, this paper puts forward three kinds of processing method, then makes specific discussion on different methods of accounting and tax treatment of taking the value-added tax as sales practices.%由于《企业会计制度》与《企业新会计准则》对视同销售业务的不同规定,导致企业采取不同的业务处理方法.针对增值税视同销售的争议问题,本文主要提到了三种不同的处理方法,进而根据不同方法分别对会计和税务处理下的视同销售情况做了具体讨论.
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