本文以自产自用应税消费品的涉税会计处理为主题展开论述。首先对本文的背景以及自产自用消费税视同销售行为进行了简要介绍和概述,然后通过案例,重点从自产应税消费品用于非生产机构、部门或者用于生产非应税消费品,将自产应税消费品用于在建工程、提供劳务,自产应税消费品用于员工福利,将自产应税消费品用于赠送或赞助,将自产应税消费品用于广告、样品等五种情形对自产自用应税消费品的涉税会计处理进行了探讨。 This article discusses the tax-related accounting treatment of self-made taxable consumer goods. First of all, this paper gives a brief introduction and overview on the background of this article and the self-produced consumption tax as the same as the sales behavior, and then through the case, the focus is on the self-produced taxable consumer goods for non-production institutions, departments or for the production of non-taxable consumer goods, Taxable consumer goods for construction in progress, provision of labor services, self-produced taxable consumer goods for employee benefits, self-produced taxable consumer goods for gifts or sponsors, the self-produced taxable consumer goods for advertising, samples and other five cases The tax-related accounting treatment of self-produced taxable consumer goods was discussed.