Will consignment products be regarded as sales?

Consignment is regarded as sales, also known as resale.

Generally speaking, consignment refers to the situation that when a commodity agent or distributor sells goods, the commodity agent or distributor only transfers the ownership of entertainment goods to customers at the price determined by the buyer, rather than changing the ownership according to the price or payment method of the commodity agent or distributor. From a legal point of view, a commodity agent or distributor only transfers the ownership of the commodity to the buyer, but does not sell the commodity itself, which is regarded as sales.

The following acts shall be regarded as sales:

(1) Deliver the goods to others for consignment;

(2) Consignment of goods;

(3) Taxpayers with two or more institutions and unified accounting transfer goods from one institution to other institutions for sale;

(four) the use of self-produced and commissioned goods for non taxable items;

(5) Providing the goods produced, processed or purchased as investment to other units or individual operators;

(six) the use of self-produced, commissioned or purchased goods for distribution to shareholders or investors;

(seven) the self-produced or commissioned goods are used for collective welfare or personal consumption;

(8) Giving goods produced, processed or purchased to others free of charge.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: Article 6 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax.

Taxpayers' following mixed sales activities shall separately account for the sales of goods and the turnover of non-VAT taxable services, and pay VAT according to the sales of goods, while the turnover of non-VAT taxable services shall not pay VAT; If it is not accounted for separately, the sales amount of its goods shall be verified by the competent tax authorities:

(1) selling self-produced goods and providing construction services at the same time;

(2) Other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Second, what is the crime of producing and selling counterfeit drugs?

The crime of producing and selling counterfeit drugs belongs to the type of producing counterfeit drugs and destroying the market economic order.