销售代销货物的税负是否为零□黄勇辉９９４年我国的税制改革，增值税扩大到商品生产、批发、零售和进口各个环节，并且实行凭增值税专用发票注明税款环环抵扣制度。对代销货物所作的税收规定与税改前有了很大的不同，即销售代销货物应视同销售货物征收增值税。这项政策出... Whether the tax burden on consignment sales is zero □ Huang Yonghui In our country’s tax reform and VAT in 994, the VAT was extended to all links in the production, wholesale, retail and import of commodities, and the tax deduction system for taxation was implemented with a special VAT invoice. Tax regulations on consignment sales are quite different from those before tax reform. That is, consignment sales should be treated as VAT on sales of goods. This policy out ...