Issue And Tax Treatment Of Gift Invoice

Buy a certain amount of money, get attractive gifts, this is a common marketing tool used by many businesses.

For example, just past "double eleven", some businessmen have made such advertisements: buying clothes to send air conditioners.

Is it very happy to have the little partner who gets the air conditioner? But Xiaobian wants to remind you: do you have an invoice for this gift?

Perhaps you will say: what is the invoice for the white stuff?

No no no...

Such household appliances, after-sale protection is very important, and enjoy after-sales service is usually based on the invoice.

Not long ago, some media reported that Mr. Cheng, a member of the public, had broken a washing machine and was told by the manufacturer that he could not guarantee it, because Mr. Zheng could not provide the invoice.

"The invoice was not lost, but it didn't open at the end of the day!" Mr. Zheng complained.

So the gift that he bought from his washing machine was not invoiced at the beginning.

According to Mr. Zheng, when he thought of quality problems in the future, no invoice would be very troublesome, he explained the situation to the staff of the mall, but the staff said that the gift could not be invoiced.

"After all, the washing machine does not cost money, and I think it is right to not invoice, but now we need invoices for repairs, what can we do?" Mr. Cheng said.

Is it really natural that the gift should not be invoiced? In this paper, we should have a clear view of the things that consumers and businesses need to make an invoice for the popular science gifts.

Consumers are optimistic: gifts are not invoiced? You can complain!

12366 the tax service hotline gives a definite answer to the question of invoicing the gift: the gift must be invoiced. If the businessman refuses to open, the consumer can complain.

12366 the hotline staff explained that the business was obliged to provide consumers with invoices for gifts. They could not issue separate invoices to the gifts, and the gifts could be put on the same invoice with the products purchased by consumers, while the names and prices of the gifts should also be noted.

In accordance with the existing VAT policy, businesses offer gifts to consumers at the same time as they sell goods. They do not involve VAT. However, the price of consumers' gifts has already included the cost of the gifts, so the gifts provided by businesses should enjoy the corresponding "Three Guarantees" service.

If businesses refuse to invoke gifts, consumers can call the hotline for complaints.

Businesses are promising: gift receipts are paid in such a way.

There are two types of gifts:

One is the giving behavior of an enterprise selling goods or services at the same time, that is, the sale of shopping gifts.

The other is the donation from enterprises to customers who directly buy their goods or services, that is, gratuitous gifts.

The gift of shopping gifts is different from the general free gift. It is a disguised promotion based on the consumer psychology. The premise is that the consumer can pay for shopping to get a gift, and the gift should also be regarded as a commodity provided by the operator.

According to the twentieth regulation of the invoice management of the People's Republic of China, "all units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, accepting services and engaging in other business activities."

Shopping gifts are directly related to the sales behavior of enterprises. The goods donated at the same time are the normal pactions for profit motive, which are bundled or depreciate.

Under normal circumstances, the enterprise income tax shall be based on the Circular of the State Administration of Taxation on certain issues concerning the recognition of enterprise income tax (the tax Letter No. 2008] No. 875) on the provisions of the enterprise that the sale of the enterprise's goods is not a donation by way of buying, giving, giving first and so on. The total sales amount shall be apportioned according to the fair value of each commodity to confirm the sales revenue and to collect the income tax.

Value added tax is a discount sale behavior from the perspective of the overall value chain. It should collect value added tax on the basis of the revenue earned by the sales activities of the enterprise, and does not generate value-added tax burden other than income. There are two ways of invoicing.

First, the actual value of the gift is priced together with the commodity, then the price of the gift is taken as a discount, and the amount of discount is indicated in the "amount" column of the same invoice.

The Circular of the State Administration of Taxation on the issuance of provisions on certain specific issues of value added tax (tax No. 1993] No. 154) stipulates that taxpayers sell goods by discount. If sales and depreciation are separately stated on the same invoice, the value added tax can be levied according to the sales discount. If the discount is invoiced separately, no matter how it deals with financial matters, no discount can be deducted from the sales volume.

The Circular of the State Administration of Taxation on the deduction of tax rebates for taxable sales of value added tax (tax No. 2010) No. 56 further clarified the sales and discounts specified in Document No. 154 of the national tax [1993], respectively, on the same invoice respectively, specifically indicating that sales and discounts were marked in the "amount" column on the same invoice. The value-added tax can be levied according to the sales volume after discount. The discount amount is not indicated in the "invoice" column of the same invoice, and the discount amount can only be deducted from the sales amount only in the "remarks" column of the invoice.

Example: A company usually sells a certain type of color TV without tax price of 2500 yuan / Taiwan. The purchase cost is 2100 yuan / Taiwan without tax price. Under normal circumstances, a TV set should be granted a value-added tax of =2500 * 17%-2100 * 17%=68 yuan; the taxable income is =2500-2100=400 yuan, and the corporate income tax is calculated at 25% tax rate for 100 yuan.

Now the sales promotion activities are carried out. The customer buys a model color TV set at 2500 yuan / Taiwan, with an induction cooker. The price of the induction cooker is 230 yuan / Taiwan, and the purchase cost is 180 yuan / Taiwan without tax.

In the invoice "amount" column, the amount of discount is specified, that is, the invoice is set up 2500 yuan for the TV set and 230 yuan for the induction cooker, respectively, and the amount of discount is 230 yuan in the amount column of the invoice, and the sales tax without tax is 2500 yuan.

Two, when drawing up sales invoices, we should draw lessons from the third provision of the State Administration of Taxation on the recognition of certain issues concerning enterprise income tax (National Tax Letter No. 2008] 875). When issuing sales invoices, the total sales amount of gifts and commodities should be apportioned according to the fair value of each commodity to confirm the sales income of gifts and commodities, and the value-added tax will be levied according to the total sales amount.

That is to say, on the invoice, set up 2290 yuan, 2500 x 2500 (2500+230), and 210 yuan, 2500 x 230 (2500+230) of the induction cooker respectively.

Under the above two ways, the A company sells a TV set with an electromagnetic cooker VAT sales tax of 425 yuan (2500 x 17%), the input tax =2100 * 17%+180 * 17%=387.6 yuan, the value added tax 37.4 yuan, the corporate income tax payable amount of =2500-2100-180=220 yuan, and the tax rate calculated by 25% tax rate is 55 yuan.

Customer acquisition

In accordance with the regulations of the Ministry of Finance and the State Administration of Taxation on the issue of personal income tax on the promotion and exhibition industry of the Ministry of Finance (fiscal and taxation No. 2011, No. 50), the electromagnetic oven is not subject to personal income tax.

If the merchandise is sold in the sales of gift shopping,

Making invoices as sales revenue and gifts as sales expenses; or failing to give the amount of gifts as the amount of discount as indicated in the "invoice" of the same invoice for the sale of goods, but only in the "remarks" column of the invoice; and the gift of the merchant Xiang Fei directly purchasing his goods or services, according to the provisions of the sixteenth rules for the implementation of the Provisional Regulations of the People's Republic of China value-added tax, shall be treated as sales goods, and the gifts shall not only be calculated to pay the value added tax, but also to calculate the payment of enterprise income tax.

For example, when A sells a TV set, it will be set at 2500 yuan without tax.

An imported induction cooker will be sold as a selling fee, or only an electromagnetic oven is indicated in the remarks column of the invoice.

When the induction cooker is specifically designed for this promotion, the output tax can be calculated at the purchase price.

The value added tax of the entire sales business is 455.6 yuan (2500 x 17%+180 * 17%), the input tax =2100 * 17%+180 * 17%=387.6 yuan, the value added tax shall be 68 yuan, the purchase cost of the induction cooker and the amount of accrued output tax shall be the selling expenses, the taxable income of the enterprise income tax =2500-2100- (180+180 * 17%) =189.4 yuan, and the tax rate calculated by 25% tax rate is 47.35 yuan.

When the customer buys the gift of the TV set, the A company sells the gift as a sales fee or presents the gift in the remarks column of the invoice. According to the Circular of the Ministry of Finance and the State Administration of Taxation on the issue of personal income tax on the gifts presented by the enterprise promotion exhibition industry (fiscal 2011, 50), no personal income tax is collected.

If an individual is not buying a TV set, instead of buying a cooker from a A company at random, then the individual should pay 210.6 yuan (180+180 * 17%) according to the "other income" items of the company, according to the actual purchase amount of the induction cooker by A company (180+180 x 17%).