The purchased goods are rewarded to employees, and the jewelry store withheld and remitted them. Outsourcing products are given to employees as welfare expenses, and everyone needs to help them pay personal income tax, which belongs to some employees and does not need to pay personal income tax. The deemed sales that do not belong to the value-added tax are deemed sales that cannot be deducted from the input tax, and those that belong to the consumption tax number need to pay consumption tax.