位于某市城区的一家电超市(增值税一般纳税人),面对节假日的滚滚商机,开展了“庆佳节,买一送一”的商品促销活动:活动期间,凡在本超市购一台某品牌洗衣机,便赠送一台该品牌的电暖器,两种商品的进项增值税额36000元已凭票抵扣,其对外含税销售价格分别为3000元和168元。销售现场,由家电超市向客户开具内容为某品牌洗衣机一台,售价3000元的“××市商业发票”(普通发票),同时由客户在赠货清单 Located in an urban area of ​​a supermarket (VAT general taxpayer), in the face of the rolling business holidays, launched a “festival, buy one get one” commodity promotions: During the event, where in the supermarket to buy a certain Brand washing machine, they presented a brand of electric heater, the two kinds of goods into the amount of 36,000 yuan VAT has been deductible, its foreign tax sales price was 3,000 yuan and 168 yuan. Sales site, by the appliance supermarket to the customer content for a brand washing machine, priced at 3,000 yuan “× × City Commercial Invoice” (ordinary invoice), at the same time by the customer in the list of gifts