当前,银行普遍存在购买商品赠送给客户或非客户。对于这种赠送行为是否应该按视同销售处理,各方意见不一,各地税务机关对此处理也各不相同。笔者认为,购买礼品用于业务招待和业务宣传不应按视同销售征收增值税。《增值税暂行条例》第十条规定:“下列项目的进项税额不得从销项税额中抵扣:(一)用于非增值税应税项目、免征增值税项目、集体福利或者个人消 At present, there is a widespread purchase of goods by banks to customers or non-customers. The parties concerned have different opinions on whether such donations should be deemed as sales or not, and the tax authorities at all localities have different opinions on this issue. The author believes that the purchase of gifts for business entertainment and business promotion should not be regarded as VAT sales tax. Article 10 of the Provisional Regulations on Value Added Tax states: ”The input tax on the following items shall not be deducted from the output tax amount: (1) For non-VAT taxable items, exemption from VAT items, collective welfare or personal consumption