1. The cost of newly produced products and materials is artificially high, but it can be explained clearly. The tax bureau can show him any questions. 2. If the amount is large, it can be included in the inventory loss category and included in the current profit and loss within a certain period, so as to reduce the current profit and thus reduce the income tax. That's what you should worry about. That depends on whether the tax bureau has any regulations to adjust profits and losses, as the case may be.