由视同销售货物与进项税额抵扣引发的思考在纳税检查的实际工作中，经常遇到企业外购的货物改变用途而引起增值税计算上的变化的情况。比如：自产、委托加工或购进的货物用于集体福利和个人消费等情况。对增值税进项税额转出或者说是否给予抵扣存在着认识上的差异。例如：... Consideration arising from deduction of sales tax and sales tax As the actual work of tax inspection, we often encounter changes in the calculation of VAT due to the change of use of the goods purchased by the enterprise. For example: self-produced, commissioned processing or purchase of goods for collective welfare and personal consumption and so on. There is a perceived difference in whether VAT VAT is transferred out or whether it is deductible. E.g:...