涉税专业服务机构合规经营进阶指南（五）| 服务协议变更与终止操作操作步骤

Core Viewpoint - The article discusses the implications of consumption tax and its application in specific scenarios, particularly focusing on the concept of "deemed sales" for taxable consumer goods [10][11]. Group 1: Consumption Tax and Deemed Sales - Consumption tax applies specifically to certain taxable consumer goods, and not all transfers of goods are considered deemed sales [11]. - Deemed sales occur when a taxpayer uses self-produced taxable consumer goods for purposes other than continuous production of taxable goods, such as gifts, sponsorships, or employee benefits [12]. - The tax obligation for self-produced taxable consumer goods arises on the day the goods are transferred for use, necessitating timely tax calculations to avoid future risks [13].