在日常稽查中，经常发现企业有用外购货物（如烟、酒、茶叶等礼品）无偿赠送他人的情形。对此，有的企业直接将外购货物全额计入交际应酬费，不抵扣进项税益；亦有的企业是先抵扣外购货物的进项税金，在货物送出时再将已抵扣的进项税金转出。而这些做法，很显然有悸于税法。根? In the daily inspection, it is often found that the company’s useful outsourcing of goods (such as tobacco, wine, tea and other gifts) is freely given to others. In this regard, some enterprises directly included in the purchase of goods directly into the social entertainment payment, not to deduct the input tax; some enterprises are the first deduction of the input tax of purchased goods, and then will be deducted when the goods are sent The input tax transferred out. Obviously, these practices are subject to tax laws. root?