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［案例］ 某制药厂为增值税一般纳税人，主要生产适销对路的各类新特药，产品销售渠道为本厂非独立核算的销售公司阳门市部。其中：销售公司为主渠道，所有销售均开具发票；门市部作为该厂商品宣传的窗口只有少量零售，由于销售对象为最终消费者，所以一般不开具发票，只开具自
[Case] A pharmaceutical factory is a general taxpayer of value-added tax. It mainly produces all kinds of new special drugs that are marketable. Its sales channels are the Yangmen Department of Sales Company, a non-independent accounting company. Of which: the sales company as the main channel, all sales are invoiced; sales department as the window of the factory product promotion only a small amount of retail, sales target for the final consumer, it is generally not invoiced only issued from