(a) the following acts of units or individual industrial and commercial households shall be regarded as selling goods:

1. Deliver the goods to other units or individuals for consignment;

2. sell goods on a commission basis;

3. Taxpayers with more than two institutions and unified accounting transfer goods from one institution to other institutions for sale, except that the relevant institutions are located in the same county (city);

4. Use the self-produced or commissioned goods for non-VAT taxable items;

5. Use the self-produced or commissioned goods for collective welfare or personal consumption;

6. Use the goods produced, processed or purchased as investment and provide them to other units or individual industrial and commercial households;

7. Distribute the self-produced, commissioned or purchased goods to shareholders or investors;

8. Give the self-produced, commissioned or purchased goods to other units or individuals free of charge.

(2) The following situations shall be regarded as sales of services, intangible assets or real estate:

1. Units or individual industrial and commercial households provide services to other units or individuals free of charge, except those used for public welfare undertakings or targeted at the public.

2. Units or individuals transfer intangible assets or real estate to other units or individuals free of charge, except those used for public welfare undertakings or for the public.

3. Other circumstances stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.

Second, for consumption tax:

Taxable consumer goods produced by taxpayers for their own use, except for the continuous production of taxable consumer goods, are used for other purposes, and when they are transferred for use, they are regarded as sales.