Company A manufactures and sales small household appliances. Except the normal production and business operation, company incurs other business in June 2016 as following:(1) 50 microwave ovens manufactured were donated to a Hope primary school without any compensation.(2) Rice cookers purchased as benefits distributed to employees.(3) Central air-conditions received from processing under consignment used for the office decoration.(4) 1,000 self-manufactured water fountains used for external investment.In above businesses, which should be as deemed sales to calculate VAT?
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