税务机关近日对主要从事电视机批发业务的某家电销售公司进行了检查,经查发现,该公司在向零售商销售电视机的过程中,还附带赠送一些小家电,包括热水壶、电扇、遮阳伞、豆浆机、电饭锅、电暖气、炒菜锅等。这些小家电虽然是作为促销品免费赠送给下级零售商,但该公司仍然对这些促销品开具了普通发票,并申报了全 Recently, the tax authorities conducted an inspection of an appliance sales company mainly engaged in the wholesale business of television sets. It was found that the company also presented some small household appliances, including hot water bottles, electric fans, sunshades, to the retailers for selling television sets. Umbrella, soya-bean milk maker, rice cooker, electric heater, wok and so on. Although these small household appliances as promotional items are given away to lower-level retailers, but the company still issued a regular invoice for these promotional items, and declared the whole