《涉外税务》编辑部：我公司是一家中外合资企业，是增值税一般纳税人。在签定合资合同时，双方的定在合资企业投入生产未盈利年度，每年无偿赠送中方的定台数的产品，价格按当期内销价格执行，但发生税金时由中方负担。根据增值税暂行条例，合资公司要向当地税务机关交纳该部? “Foreign Taxation” Editorial Department: Our company is a Sino-foreign joint venture, is a general taxpayer VAT. At the signing of the joint venture contract, both parties decided to invest in the non-profitable annual production of the joint venture and gave a fixed annual number of products to the Chinese side at no charge. The price shall be subject to the current domestic sales price, but the Chinese side will bear the tax when the tax occurs. According to the Provisional Regulations on Value-added Tax, the joint venture company to the local tax authorities to pay the Department?