Deemed sales from the perspective of tax law refer to those acts of supplying goods that do not meet the conditions for the sale of goods stipulated in the tax law, but the tax law must treat them as sales of goods when taxing. The "Implementation Rules of the Interim Regulations of the People's Republic of China on Value-Added Tax" consider that the following acts by units or self-employed individuals shall be deemed as sales: ① Delivering goods to others for sale on consignment; ② Selling goods for sale on consignment; ③ Having two or more institutions and Taxpayers who implement unified accounting transfer goods from one institution to other institutions for sale, except where the relevant institutions are located in the same county (city); ④ Use self-produced or entrusted processing of goods for non-taxable items. Non-taxable items refer to items that do not fall within the scope of VAT, including self-made fixed assets, construction and installation projects, and non-taxable labor services; ⑤ Use self-produced, entrusted processing or purchased goods as investments and provide them to others Units or individual traders; ⑥ Distribute self-produced, entrusted processing or purchased goods to shareholders or investors; ⑦ Use self-produced, entrusted processed goods for collective welfare or personal consumption. Use self-produced, entrusted processed or purchased goods for collective welfare or personal consumption. Give to others for free.

If self-produced or commissioned processing goods are used for non-taxable items, no accounting income will be recognized. Note, and other deemed sales businesses will recognize accounting income. Note

The so-called mixed sales behavior is Refers to some sales activities in real life involving both goods and non-processing and repair services (referring to labor activities within the scope of business tax taxation). Concurrent business activities refer to taxpayers who both sell goods and provide business tax taxable services, and only sell goods. Or the taxable services do not occur to the same buyer at the same time, and the services performed have no direct connection or affiliation with a certain item of sales of goods or processing, repair and repair services. The difference is: Mixed sales emphasize the existence of the same sales behavior. The mixing of two types of business items, the sales payment and the service price are obtained from the same buyer at the same time; concurrent operation emphasizes that there are two types of business items in the business activities of the same taxpayer, but the two types of business items are not in the same The sale occurs during the act of sale, that is, the sale of goods and taxable services do not occur to the same buyer at the same time.