wholesale jewelry representative Does outsourcing products be given to customers as sales?

custom jewelry bags wholesale in us Yes, outsourcing products are used to give customers as sales. According to the "Implementation Rules for the Interim Regulations of the People's Republic of China" (No. 50 No. 50 of the State Administration of Taxation of the Ministry of Finance): Article 4 The following actions of units or individual industrial and commercial households are deemed to sell goods:
(1) Delivery the goods to other units or individuals for sale;
(2) Sales sales of goods;
(3) Taxpayers with more than two institutions and implement unified accounting, transfer the goods from one institution to other institutions for use Except for sales, except for the relevant institutions in the same county (city);
(4) The self -produced or commissioned cargo for non -value -added tax should be used; , Entrusted with processed goods for collective benefits or individual consumption;
(6) Investment of goods that are produced, commissioned or purchased by self -produced, commissioned or purchased, and provided them to other units or individual industrial and commercial households;
(7) The goods that are produced, commissioned or purchased are allocated to shareholders or investors;
(8) The goods that are produced, commissioned or purchased will be given away from other units or individuals.
legislative purpose
1. Regulations on sales: It is to prevent enterprises from stealing taxes through free gifts.
2, the provisions of the transferring item: It is to meet the principle of not levying the VAT in the final link (without forming the corresponding offer, so the corresponding input cannot be deducted).
3, links and input links: There is nothing in order and input (the enterprise cannot receive compliance bills), that is, it is generally impossible to appear at the same time The person is contrary.