纳税人对视同销售行为应按税法的规定正确地计算税额并进行相应的会计处理。税法规定的“视同销售货物行为”有８种情况（略）。对视同销售货物行为首先要正确计算税额，然后进行合理合法的会计处理。下面把８种视同销售行为加以结合、比较、分别不同情况阐述其会计处理方法，? Taxpayers on the same sales behavior should be calculated according to the provisions of the tax law and the appropriate tax accounting. There are eight cases of “deemed as sales of goods” stipulated in the tax law (omitted). The same as the sales of goods must first calculate the correct amount of tax, and then conduct reasonable and legitimate accounting. The following eight kinds of sales as a combination of behavior, compared to different circumstances, elaborated its accounting approach?