Which Way Of Marketing Is More Tax Saving?

The difference in the nature of the operator (whether the telecommunications unit) determines the difference in the calculation of the taxable amount.

Chen Yanhua, director of the turnover tax office of Guangzhou city's Inland Revenue Bureau, said yesterday in an interview with the Guangdong Guangdong Information Daily, "the taxation of selling activities such as" buying mobile phones, sending calls "or" buying calls and sending mobile phones "has always been complicated.

According to her introduction, telecom units provide telecommunications services as the main business. Therefore, "selling mobile phones, sending calls" or "buying phone calls and sending mobile phones", the sales or donated phones are accompanied by sales (or sales) of telecommunications items while providing telecommunications services, so they are all mixed sales tax, levying business tax and not VAT.

Other units and individuals outside the telecommunications unit are marketing the "selling mobile phones, sending calls" or "buying phone calls and sending mobile phones". The sales or gifts of mobile phones should be subject to VAT.

If the cost of the gift is paid in cash in the form of selling the mobile phone business, the action of "sending the bill" is a discount for selling the mobile phone and should be disposed of according to the "discount" sale.

That is, if the discount and sales are indicated on the same invoice, the value added tax can be levied according to the sales amount after discount. Otherwise, the value-added tax will be levied according to the sales amount of the mobile phone.

Chen Yanhua introduced, "another situation is that the sale of mobile phone businesses to buy phone calls or send calls to the business, are actually prepaid telephone charges to the telecommunications unit.

Therefore, the customer buys the telephone fee to the merchant, the behavior of the businessman is actually collecting the prepaid telephone service for the telecom agency agent, so the merchant's outsourced telephone card is presented to the customer, which is the behavior of paying the customer's fee in advance, and the business tax should be paid.

For enterprises, under certain circumstances, "bundling sale" is more cost-effective than "buy one get one".

To be a good judge