1 If the self-produced equipment is converted into fixed assets, it will not be regarded as sales, and VAT and enterprise income tax will not be paid. . . This is the tax law. . . Let's put it this way: what you produce is your own, right? Fixed assets are also your own, and they are all your own things. Of course, you don't have to pay taxes. . . . But the input tax on the raw materials of the production equipment you bought before should be transferred out. . .

Accounting believes that sales do not earn income, but tax law confirms that income must be calculated as output tax. . .