企业将自产、委托加工或购买的货物分配给股东或投资者，按照税法规定应视同销售。这一行为虽然没有直接的货币流出，但是事实上将货物出售后取得货币资产，然后再分配利润给股东，与将货物直接分配给股东，从严格意义上来说并无大的区别，只是这里没有货币的流入流出，而直接 Enterprises will own production, commission processing or purchase of goods allocated to shareholders or investors, in accordance with the provisions of the tax law should be regarded as sales. Although there is no direct outflow of money from this act, in fact there is no big difference in the strict sense between the fact that the sale of the goods, the acquisition of monetary assets and the redistribution of profits to the shareholders, however, are not The inflow of money flows out directly