Why is it used for personal consumption?

This is the provision of the tax law, and the personal consumption here is actually aimed at the personal consumption within the enterprise, such as social entertainment and so on.

Yes. The sunrise river flowers are red, and the spring river is as green as blue.

Can you not remember Jiangnan?

Because the essence of deemed sales is the termination of the chain of VAT "deducting input and generating output", such as the use of goods for non-VAT items, personal consumption or employee welfare, etc., and there is no sales treatment in accounting.

According to the current tax law, the following acts shall be regarded as sales:

Recognition of deemed sales in VAT. The Detailed Rules for the Implementation of the Provisional Regulations on Value-Added Tax stipulate that the following 8 behaviors are deemed to be sales:

delivery of goods to others for sale;

sales of consignment goods;

Taxpayers who have two or more institutions and implement unified accounting transfer goods from one agency to other institutions for sale, except where the relevant institutions are located in the same county (city);

use of self-produced and commissioned goods for non-taxable items;

Providing self-produced, commissioned processing or purchased goods to other units or self-employed persons as investment;

the use of self-produced, commissioned processing or purchased goods for distribution to shareholders or investors;

the use of self-produced or commissioned goods for collective welfare or personal consumption; Give away self-produced, commissioned processing or purchased goods to others free of charge.

Individual consumption Personal consumption refers to the consumption of various material means of life, labor services and spiritual products by people in order to meet their own needs, which is a necessary condition for people to maintain their own survival and development, and is also the largest and most common economic phenomenon and behavioral activity in human society. The objects of individual consumption mainly include consumer goods such as clothing, food, housing, transportation, and other aspects purchased for individual and household consumption. This part of consumption is closely linked to the contribution of individual workers and constitutes the main part of the total consumption of society.

In personal consumption, everyone has different characteristics, interests, hobbies and habits, so personal consumption is always diverse and varied. Individual consumption can not only meet the different needs of individuals, but also realize the personal material interests of laborers and mobilize their enthusiasm for production. Of course, although individual consumption constitutes the most basic part of socialist laborers' consumption, there are always other aspects of demand that must be satisfied by social public consumption (collective consumption).

Internal consumption means that the consumption behavior takes place within the organization, and both buyers and sellers are members of the organization.