财会字［１９９７］２６号文件规定，企业将自己生产的产品用于在建工程、管理部门、非生产性机构、捐赠、赞助、集资、广告、样品、职工福利奖励等方面，是一种内部结转关系，会计上不作销售处理，而按成本转账。但按税法规定，自产自用的产品视同对外销售，并据以计算缴纳各 The document of Caihuizi [1997] No. 26 stipulates that enterprises use their own products for construction in progress, management departments, non-productive organizations, donations, sponsorships, fundraising, advertisements, samples, staff welfare awards, etc. In the carryover relationship, accounting is not handled for sales, but transfers are made at cost. However, according to the tax law, products for self-produced and used products are regarded as external sales and are calculated and paid accordingly.