The most straightforward way is to construct the truth tables and see that they are not equal. Or you could show values of $P$ and $Q$ that make them different (which would amount to mention the specific line of the truth tables where they differ).
If $P$ is true and $Q$ is false, then $P\to Q$ is false, while $Q\to P$ is true.
Edit: Changed $Q\to Q$ to $Q\to P$, to go with the title.