目前，对实行统一核算的企业所属机构间移送货物，接受移送货物机构（以下简称受货机构）的经营活动是否属于销售应在当地纳税，各地执行不一。经研究，现明确如下：《中华人民共和国增值税暂行条例实施细则）第四条视同销售货物行为的第（三）项所称的用于销售，是指受货机构? At present, the implementation of unified accounting of the transfer of goods between the agency-affiliated agencies to accept the transfer of goods business (hereinafter referred to as the receiving agency) whether the business activities of the sales tax should be local, all over the implementation of different. After the study, it is clear as follows: “People’s Republic of China Provisional Regulations on Value-added Tax Implementing Rules” Article IV as the sale of goods behavior referred to in paragraph (c) for sales, refers to the receiving agency?