Deemed sales refer to the transfer of goods or services that are not accounted for as sales in accounting, but are treated as sales for tax purposes, and the income is recognized for tax purposes. Among them, the deemed sales in VAT are essentially the termination of the chain of VAT "deducting input and generating output", such as the use of goods for non-VAT items, personal consumption or employee welfare, etc., without sales treatment in accounting.
1. The eight categories of goods sold are deemed to be sales acts
1. Deliver the goods to others for sale;
2. Sales of consignment goods;
3. Transferring goods from one institution to another for sale if they are not in the same county (city);
4. Use self-produced or commissioned processing goods for non-taxable items;
5. Provide self-produced, commissioned processing or purchased goods to other units or self-employed persons as investment;
6. Distribute self-produced, commissioned processing or purchased goods to shareholders or investors;
7. Use self-produced or commissioned processing goods for collective welfare or personal consumption;
8. Give away self-produced, commissioned processing or purchased goods to others free of charge.
The above-mentioned eight types of industries deemed to sell goods can be divided into taxable sales and accountable sales according to the definition of income in the financial system and the provisions of the tax law
2. Taxable sales
2. Four situations and main characteristics of taxable sales:
1. Use self-produced or commissioned processing goods for non-taxable items;
2. Provide self-produced, commissioned processing or purchased goods to other units or self-employed persons as investment;
3. Use self-produced and commissioned processing goods for collective welfare;
4. Give away self-produced, commissioned processing or purchased goods to others free of charge.
When the above four taxable sales behaviors occur in an enterprise, it is an internal carry-forward relationship, there is no sales behavior, which does not meet the mark of sales establishment, and the enterprise will not increase its cash flow due to the occurrence of the above behaviors, nor will it increase the operating profit of the enterprise. Therefore, in accounting, it is not treated as a sale, but carried forward at cost, but according to the provisions of the tax law, various taxes and fees should be calculated and paid as a deemed sale.
3. The four situations of accounting sales and their main characteristics
1. Deliver the goods to others for sale;
2. Sales of consignment goods;
3. Distribute self-produced, commissioned processing or purchased goods to shareholders or investors and make investments;
4. Use self-produced and commissioned processing goods for personal consumption.
When the above four accounting sales behaviors occur in the enterprise, the accounting shall be treated as sales, the sales revenue shall be calculated, and the value-added tax shall be paid in accordance with the provisions of the tax law.
Fourth, the similarities and differences between the two types of business processing
For example, if enterprise A has a batch of self-produced products, the product cost is 1.2 million yuan, and the sales price is 1.6 million yuan, assuming that the batch of products is used for (1) foreign investment and (2) distribution to shareholders. In both cases, the accounting treatment should be:
(1) When the batch of products is used for foreign investment, it is a taxable sales business, and its accounting treatment is as follows:
Borrow: long-term equity investment 1,408,000
贷：产成品1200000
Tax payable——— VAT payable (output tax) 208000 (1600000×13%)
(2) When the batch of finished products is distributed to shareholders, it belongs to the accounting sales business, and its accounting treatment is as follows:
Borrow: Profit distribution——— dividends payable 1,808,000
Credit: main business income 1600000
Tax payable——— VAT payable (output tax) 208000 (1600000×13%)
From the above examples, it can be seen that the tax basis of taxable sales and accounting sales is the same when calculating VAT, that is, both are taxed according to sales revenue, but taxable sales such as the first case are directly carried forward according to the cost of finished products and do not recognize sales revenue, while accounting sales such as the second case should recognize product sales revenue.
5. The main difference between the deemed sales of VAT and the non-deductible input VAT is whether it is value-added.
First, if the value is added, everything is considered a sale. If the products produced by the enterprise and the products entrusted for processing are value-added, both internally and externally, they are regarded as sales, and the output tax is calculated.
Second, if there is no value-added, it depends on whether it is internal or external, and it is not deductible internally (the input tax should be transferred out), and it is regarded as sales externally.
If the materials purchased by the enterprise are not value-added, the internal situation is not deductible, and the input tax should be transferred out; if the purchased materials are deemed to be sold externally, a special VAT invoice shall be issued.
Third, from a formal point of view, only the outside to the inside does not belong to the deemed sales, the outside to the outside, the inside to the inside, the inside and the outside all belong to the deemed sales.
