CAJ | 학술논문

新企业会计准则和税法在融资性分期收款销售业务何时确认收入、是否采用公允价值等问题上存在差异，给纳税人缴纳增值税以及账务处理带来了不便。现有的针对融资性分期收款销售业务处理有四种观点。综合对比其优缺点及现金流，增值税采用分期缴纳并把主营业务收入按未来现金流量的现值入账的方法对纳税人更为有利。
신기업회계준칙화세법재융자성분기수관소수업무하시학인수입、시부채용공윤개치등문제상존재차이，급납세인격납증치세이급장무처리대래료불편。현유적침대융자성분기수관소수업무처리유사충관점。종합대비기우결점급현금류，증치세채용분기격납병파주영업무수입안미래현금류량적현치입장적방법대납세인경위유리。
The differences between new accounting standards and tax laws in financing installment sales, for example, when to recognize revenue and whether to adopt the fair value, bring inconvenience to the taxpayers to pay VAT （value added tax） and do accounting treatment. After summarizing the existing four views for the treatment of financing installment sales and comparing of their advantages and disadvantages, this paper considers that it is more favorable to taxpayers to pay the VAT in installments and state the main income at the present value of future cash flows.