在实务操作中特殊商品销售业务对增值税的影响是显而易见的,本文重点以一般纳税人为例进行说明:涉及到增值税的特殊销售商品业务的核算;特殊销售商品业务对增值税的影响;在实际业务中增值税的核算、申报应注意的问题。一、涉及到增值税的特殊销售商品业务的核算(一)视同买断方式代销商品这种方式是指委托方和受托方签订合同或者协议,委托方按合同或协议收取代 In practice, the impact of sales of special commodities on VAT is obvious. This article focuses on the general taxpayers as an example to illustrate: the accounting of special sales commodities involved with VAT; the impact of special sales of commodities on value added tax; Value-added tax in the actual business accounting, reporting should pay attention to the problem. First, the VAT involved in special sales of goods business accounting (A) the same way as buying and selling consignment This means the client and the trustee signed a contract or agreement, commissioned by the contract or agreement received on behalf of the generation