增值税视同销售VS企业所得税视同销售，一起来看有啥区别~

Group 1 - The article discusses the concept of "deemed sales" under VAT regulations, outlining specific scenarios where goods and services are treated as sales for tax purposes [2][3][4] - It specifies that certain actions by businesses or individual entrepreneurs, such as transferring goods for consignment or using goods for non-VAT taxable projects, are considered deemed sales [2][4] - The article also highlights that the transfer of intangible assets or real estate under certain conditions is treated as a sale, with exceptions for public welfare purposes [3][4] Group 2 - The article details the conditions under which enterprises must recognize deemed sales, including non-monetary asset exchanges and the use of goods for donations, sponsorships, or employee benefits [4] - It emphasizes that the transfer of assets to others, which results in a change of ownership, must be recognized as deemed sales for income determination [4] - Specific scenarios such as market promotion, employee rewards, and donations are listed as instances where asset transfer is considered a deemed sale [4]