自从１９９４年税制改革以来，不论是会计准则还是《企业会计制度》，都没有将视同销售货物的会计处理和税务处理内容单独加以规范。在实务中，视同销售货物可以归纳为以下几种情况：①将货物交付他人代销或销售代销货物；②设有两个以上机构并实行统一核算的纳税人，将货物从 Since the reform of the tax system in 1994, neither the accounting standards nor the accounting system for business enterprises have normatively treated the accounting treatment and the taxation treatment that are regarded as sales of goods. In practice, deemed sales of goods can be summarized as the following situations: ① the goods delivered to others consignment sales or sales of goods; ② with more than two institutions and the implementation of unified accounting taxpayers, the goods from