目前多数企业属于政府有关部门核定的资源综合利用企业,享受着国家的减免税优惠政策,该做法会使企业随意扩大减免税产品的销售量,提前获得或因减免税优惠政策时效性影响取得不该享受的减免税利益。因此,笔者认为不论采取何种销售方式,都要以用户的实际提货数作为开具销售发票的 At present, most enterprises belong to the comprehensive resource utilization enterprises approved by relevant government departments and enjoy the preferential tax reduction and exemption policies of the country. This practice will enable the enterprises to arbitrarily expand the sales volume of tax-deducted and tax-exempt products and obtain them in advance or because of the time-limited influence of preferential policies on tax deductions and exemptions The enjoyment of tax relief benefits. Therefore, I believe that no matter what kind of sales methods, should be based on the actual delivery of the user as a sales invoice