企业将自己生产的产品用于在建工程、管理部门、非生产性机构、捐赠、赞助、集资、广告样品、职工福利奖励等方面时,会计上认为这是一种内部结算关系,不符合销售成立的标志,因此不作销售处理,只按成本转账。但税法规定,自产自用的产品视同对外销售,应据以计算交纳各种税费。那么,交纳的这些税金在会计上如何核算呢? When an enterprise uses its own products for construction in progress, management, non-productive organizations, donations, sponsorships, fundraising, advertising samples, staff welfare awards, etc., accounting considers it to be an internal settlement relationship and does not conform to sales. The sign is established, so no sales processing is done. Only the transfer is made at the cost. However, the tax law stipulates that self-produced products are regarded as external sales, and various taxes and fees shall be calculated and paid accordingly. So how do you pay these taxes in accounting?