视同销售是会计与税法基于同一业务事项的不同处理产生的。在视同销售业务中,企业将自产的货物用于不同方面如何进行会计处理一直是有争议的问题。本文对于视同销售业务中自产货物的几种不同情形分别从会计、税法的角度进行阐释,用案例进行例示,以期对大家有所借鉴。 Treat as sales is accounting and tax law based on the same business matters arising from the different treatment. In the same way as the sales business, it has always been a controversial issue for enterprises to use their own goods for different aspects of accounting treatment. This article interprets several different situations of self-produced goods which are deemed as sales business from the perspectives of accounting and tax law, and uses examples to illustrate it, so as to provide reference for everyone.