我公司经营日用百货批发兼零售业务，为增值税一般纳税人。在日常经营业务活动中，有些往来客户在采购商品中看准某种商品，就要先开专用发票随后付款、提货。由于有的购货方没有按时付款提货，公司就没有按开具专用发票的销售额作商品销售收入处理。最近税务机关在纳税检查中 My company operates R & D wholesale and retail business, for the general taxpayers VAT. In the daily business activities, some customers come and go in the procurement of goods in a product, we must first open a special invoice payment, delivery. Because some buyers do not pay on time delivery, the company did not press the sale of special invoices for sales of goods revenue. Tax authorities recently in the tax examination