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《国家税务总局关于企业所属机构间移送货物征收增值税问题的通知》（国税发[1998]137号）和《国家税务总局关于企业所属机构间移送货物征收增值税问题的补充通知》（国税函［1998］718号）分别对实行统一核并的企业所属机构间移送货物，接受移送货物的机构（以下简称受货机构
Circular of the State Administration of Taxation on Issues Concerning the Collection of Value-added Taxes on Goods Transferred Between the Organizations Owned by an Enterprise (Guo Shui Fa [1998] No. 137) and Supplementary Circular of the State Administration of Taxation on Issues Concerning the Collection of Value-added Taxes on Goods Transferred Between the Organizations Owned by an Enterprise [1998] No. 718), respectively, on the implementation of a unified nuclear and enterprise-owned institutions to move the goods between the body to accept the transfer of goods (hereinafter referred to as the receiving agency