According to the provisions of the tax law, an enterprise will give the goods produced, processed or purchased as samples to other units or individuals for free, and its behavior should be regarded as product sales to confirm income and declare and pay value-added tax.
According to the Enterprise Income Tax Law of the People's Republic of China (Order No.512 of the State Council of the People's Republic of China), "Article 25 An enterprise exchanges non-monetary assets, and uses goods, property and services for donation, debt repayment, sponsorship, fund-raising, advertising, samples, employee welfare or profit distribution. Therefore, the samples produced by the enterprise are free for customers to try, and they need to be regarded as sales and incorporated into the total income to pay enterprise income tax.