对视同销售销项税额的检查,笔者认为应把握好以下几个环节:一是对将货物交付他人代销的检查。对此项业务的检查,应注意两点:一要严格区分委托代销与直销。委托代销商品是企业将商品委托其它企业代为出售的一种方式,委托代销单位在收到受托单位出售代销商品货款结算凭证时,应作 On the same sales tax inspection, I believe that we should grasp the following aspects: First, the delivery of goods to others consignment inspection. The inspection of this business, should pay attention to two points: First, we must strictly distinguish the commission consignment and direct marketing. Entrusted consignment of goods is commissioned by the enterprise commissioned by other businesses on behalf of a way to sell consigned consignment units commissioned by the consignment unit to sell goods settlement vouchers, should be made