Products produced by enterprises for their own use should be regarded as sales, and tax should be paid to the tax bureau at 13%.

If an enterprise uses its own goods for the following purposes, it shall be regarded as sales:

1. If the self-produced goods are used for collective welfare or personal consumption, it is regarded as sales.

2. treat the self-produced goods as investment and sales.

3. Distribution of self-produced goods to shareholders shall be regarded as sales.

4. If the self-produced goods are used for collective welfare, they shall be regarded as sales.

5. Giving self-produced goods to other units and individuals free of charge is regarded as sales.

All of the above are normal VAT payments.