现有关于增值税特殊纳税情况的规定中存在一定问题,将自产或者委托加工的货物用于非增值税应税项目业务视同销售缺乏合理性,与我国现有经济背景不相符,造成企业过多的税收负担并明显提升产品成本。本文对自产产品用于非应税项目纳税可能出现的问题进行阐述,并提出改进建议。 The existing regulations on special tax payment of value added tax have some problems. It is not reasonable to regard sales of goods that are self-produced or entrusted as non-value-added taxable items as sales, and do not match the current economic background in our country, resulting in enterprises Too much tax burden and significantly increase product costs. This article describes the problems that may arise when self-produced products are used for taxing non-taxable items, and puts forward suggestions for improvement.