一、“视同应税行为”规则的表现与界定我国税收法律、法规中有大量的“视同销售货物”、“视同发生应税行为”等条文,如《增值税暂行条例实施细则》第4条规定:“单位或者个体工商户的下列行为,视同销售货物:(一)将货物交付其他单位或者个人代销;(二)销售代销货物;……(七)将自产、委托加工或者购进的货物分配给股东或者投资者;(八)将自产、委托加工或者购 First, ”as taxable behavior “ the performance of the rules and the definition of tax law in our country, a large number of ”deemed as sales of goods“, ”as if the occurrence of taxable acts “ and other provisions, such as ”value Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations on Taxes stipulates: "The following acts of units or individual industrial and commercial households shall be deemed to be the sales of goods: (1) delivery of the goods to other units or individual consignment sales; (2) sales of consignment goods; ) Will be produced, commissioned processing or purchase of goods distributed to shareholders or investors; (h) will be self-produced, commissioned processing or purchase