Definition of deemed sales\x0d\ Deemed sales refer to the transfer of goods or services that are not accounted as sales in accounting but are treated as sales in taxation, and the income is recognized and tax is calculated. \x0d\Deemed sales activities include\x0d\ According to the current tax law, the following activities should be deemed sales: (1) Confirmation of deemed sales in value-added tax. The "Implementation Rules of the Interim Regulations on Value Added Tax" stipulate that the following eight behaviors are deemed to be sales: ① Delivering goods to others for sale on a consignment basis; ② Selling goods for sale on a consignment basis; ③ Taxpayers with two or more institutions and implementing unified accounting transfer goods from one institution Transfer to other institutions for sale, except where the relevant institutions are located in the same county (city); ④ Use self-produced or entrusted processing goods for non-taxable items; ⑤ Use self-produced, entrusted processing or purchased goods as investments , provided to other units or individual operators; ⑥ use self-produced, entrusted processing or purchased goods for distribution to shareholders or investors; ⑦ use self-produced, entrusted processing of goods for collective welfare or personal consumption; · ⑧ use Goods that are self-produced, commissioned for processing or purchased are given to others free of charge.