初学《中华人民共和国增值税暂行条例实施细则》（以下简称“细则”）的人，学习“细则”第四条“视同销售”时，不难发现，有的条款采取了“将自产或委托加工的货物”的表述，而有的采用了“将自产、委托加工或购买的货物”的表述，为什么有的有“购买的货物”，而有的没有呢 When learning from the “deemed sales” of Article 4 of the “Detailed Rules,” those who begin the “Implementing Rules of the Provisional Regulations of the People’s Republic of China on Value-added Tax” (hereinafter referred to as the “Detailed Rules”) will find it easy to find that some articles adopt the principle of “ Commissioned processing of goods, ”the statement, and some use“ will produce, commission processing or purchase of goods, ”the statement, why some of the“ purchase of goods, ”and some do not