企业将自产产品转作固定资产自用在会计处理上类似于企业自制固定资产,按照生产成本入账即可,但是这种情况下的税务处理较复杂,税法对此没有明确的规定。本文以企业自产产品转作自用固定资产的财税处理问题为研究对象,具体分析自产产品转作自用固定资产的初始环节及后续环节的财税处理。 Converting self-produced products to fixed assets for personal use Similar to the self-made fixed assets of an enterprise in accounting treatment, it can be accounted for at the cost of production. However, the tax treatment under this circumstance is complicated and there is no clear stipulation in the tax law. In this paper, the issue of fiscal and taxation of self-made products transferred to self-use of fixed assets is taken as the research object, and the initial analysis of self-produced products for self-use of fixed assets and subsequent fiscal and taxation treatment are analyzed.