《增值税暂行条例实施细则》规定,纳税入有下列行为应视同销售货物行为:(1)将货物交他人代销;(2)销售代销货物;(3)设有两个以上机构并实行统一核算的纳税人,将货物从一个机构移送其他机构用于销售,但相关机构设在同一县(市)的除外;(4)将自产或委托加工的货物用于非应税项目; The “Implementation Rules of the VAT Provisional Regulations” stipulates that the following acts of taxation shall be deemed as sales of goods: (1) the goods will be sold on behalf of others; (2) sales of consignment; (3) two or more institutions shall be established and unified Accounting taxpayers transfer goods from one agency to other agencies for sales, except where the relevant agencies are located in the same county (city); (4) use self-produced or commissioned goods for non-taxable items;