《中华人民共和国增值税暂行条例实施细则》第四条第四款规定，将自产或委托加工的货物用于非应税项目视同销售。其中“非应税项目”所指为提供非应税劳务，转让无形资产，销售不动产和固定资产在建工程等。此项政策在执行过程中，笔者认为存在不全面的问题。比如说，国有大中 Article 4, Paragraph 4 of the Detailed Rules for the Implementation of the Provisional Regulations of the People’s Republic of China on Value-added Tax stipulates that goods that are self-produced or entrusted to be processed are treated as sales of non-taxable items. Among them, “non-taxable items” refer to provision of non-taxable services, transfer of intangible assets, sale of real estate and construction of fixed assets. The implementation of this policy in the process, I believe there is not an overall problem. For example, large and medium-sized state