按照税法规定，企业将自产产品用于在建工程管理部门、非生产性机构，或用于捐赠、赞助、集资、广告、样品、职工福利奖励等方面时，应视同对外销售处理。由于视同销售业务在税法和会计方面的处理规定不同，导致了企业纳税所得与会计所得的差异。这种差异一般是永久性差异，不 In accordance with the tax law, enterprises should be treated as foreign sales when they use the self-produced products for construction management departments, non-production organizations, donations, sponsorships, fund-raising, advertisements, samples and employee welfare rewards. Differences between the taxable income and the accounting income of the enterprise result from the difference in the treatment regulations of sales and sales in tax law and accounting. This difference is generally a permanent difference, no