How to calculate the gifts of commercial enterprises? How to do it?

Turn to a China Tax Network Example for you

Example: A piece of product is 100 yuan/piece (excluding tax), cost 70 yuan/piece, take "buy ten gifts one" Sales methods, 90 pieces were sold, 9,000 yuan was obtained, and 9 items were given at the same time, with a total of 99 products issued. If the price is reduced, the price drops to 90.91 yuan, then 99 pieces are sold, and the charging price is also 9,000 yuan. The number of products from the two is the same, and the price is the same. The company's account processing is as follows:

borrowing: bank deposit 10530

loan: main business income 9000 (90 × 100)

Tax and fees -payable value -added tax (output tax) 1530

The conjunctivation cost at the same time:

: Main business cost 6300 (70 × 90) r

loan: inventory product 6300 (70 × 90)

R n loan: inventory goods 6300

The taxes and fees shall be paid (value tax) 137 (90 × 9 × 17%)

Without calculating taxes, the company will face 137 yuan for taxation, and will be levied on late fees and fined.
It if "buy ten gifts" during sales is regarded as a price reduction sales treatment, it will have less troubles and losses.

The account processing above is:

borrowing: bank deposit 10530

R n
The taxes and fees should be paid by value -added tax (output tax) 1530

The conjunction cost:

6930

Loan: Inventory commodity 6930 (70 × 99)

It this sales method can be regarded as a special sales method, that is, commercial discounts. Commercial discounts refer to the price preferential price preferential of the buyer when the purchase of the goods or labor is large or other reasons when selling goods or labor, which reflects the marketing strategy of small profits and sales. "Buy Ten Gifts One" is also one of this strategy, so "Buy Ten Gifts One" is also a commercial discount.

Is how to pay corporate income tax under such sales methods for business discounts, the State Administration of Taxation's "Notice on Confirm Several Issues of Enterprise Income Tax" (National Taxation Letter [2008] No. 875) The model stipulates that the price deduction given by the price of commodity in order to promote the sales of goods is a commercial discount. If the product sales involve commercial discounts, the amount of sales of the product should be determined in accordance with the amount of the commercial discount.