《增值税暂行条例实施细则》第十六条规定:“纳税人有条例第七条所称价格明显偏低并无正当理由或者有本细则第四条所列视同销售货物行为而无销售额者,按下列顺序确定销售额:1.按纳税人最近时期同类货物的平均销售价格确定;2.按其他纳税人最近时期同类货物的平均销售价格确定; Article 16 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax states: ”Taxpayers have obviously low prices as mentioned in Article 7 of the Provisions and there is no justifiable reason for them or there is no sale deemed to be the sales of goods listed in Article 4 of these Articles The amount of sales, according to the following order to determine sales: 1 according to the taxpayers in recent times the average sales price of similar goods to determine; 2 according to other taxpayers in recent times the average sales price of similar goods to determine;