12366热点丨增值税视同销售货物行为包括哪些？

Core Viewpoint - The article discusses the regulations regarding the treatment of certain transactions as deemed sales under the Value-Added Tax (VAT) system in China, outlining specific scenarios where such transactions occur and their implications for tax obligations [4][6][11]. Group 1: Deemed Sales of Goods - The article specifies various behaviors that are considered deemed sales of goods, including consignment sales, internal transfers for sales purposes, and the use of goods for non-VAT taxable projects [4][5]. - It highlights that goods provided for collective welfare or personal consumption, as well as goods distributed to shareholders, also fall under deemed sales [4][5]. Group 2: Deemed Sales of Services and Intangible Assets - The article states that providing services without charge is considered a deemed sale unless it is for public welfare [5][6]. - It also mentions that the transfer of intangible assets or real estate without charge is deemed a sale, with exceptions for public welfare purposes [5][6]. Group 3: Tax Obligations and Timing - The article clarifies that the tax obligation for deemed sales of goods occurs on the day the goods are transferred [11]. - It emphasizes that specific regulations apply to the timing of tax obligations for various deemed sales scenarios [11].