4 thoughts on “I want to ask for accounting treatment about gifts.”
Rafael
First, buy one gift for the same species. Such sales behaviors are currently used in accounting processing to deal with one of the products as normal commodities at the price, while the other is debit "out -of -business expenditure" or "operating expenses"; Commodities "," Taxes -Value -added Tax (Quotable Tax) ". The as the tax law, the self -produced, commissioned processing or purchase of goods will be given the behavior of the sale of the goods for free, and the value -added tax is levied. In this way of sales, it should be distinguished as a gift for gift processing with ordinary sales products and disclosed it. The use of this method to promote products is originally a kind of profit -making behavior of the enterprise, but although this accounting method meets the provisions of the tax law, the enterprise must pay the tax on the donated goods at a normal sales price. This is undoubtedly undoubtedly Increased the burden of the enterprise. . All the gifts are determined. Such gifts are mostly low -value items, such as handkerchiefs, glass cups, etc., presented with the sale of the goods, the number of gifts is determined, and the delivery is after the delivery. This method of sale should appear as a "operating expenses" for gifts. When selling goods, "operating expenses" shall be used as "operating expenses"; Edible value -added tax (output tax) ". The method of sales is an ordinary marketing method. It attracts consumer groups by giving away low -value items and is generally applicable to all companies. And its gifts will not cause enterprises to pay more value -added tax. When purchasing the gift, debit "inventory goods -gift", "taxable taxes -value -added tax (amount of input tax)"; When the gift is delivered, it is also at a cost price, and the amount of input tax and the amount of output are offset. There is no problem of paying more taxes, so it is the most common and practical promotion method. . It is uncertain whether the gift is given out. In this way of sales, the acquisition of gifts needs to meet certain conditions, such as gathering bottle caps or numbers, etc., its issuance is an uncertain state. At the same time as the sales of the goods, the gift is expected Handling. The specific treatment is to debit the cost of gifts to "operating expenses"; When the gift is issued, debit "expected liabilities"; loan "inventory goods -gifts", "taxable taxes -value -added tax (amount tax)". In this type of account processing, the debit amount of the "expected liabilities" subject may be greater than the amount of the goods party. The specific situation should be dependent on the gift of the gift. Essence When the gift is not issued, "operating expenses" and "expected liabilities" are sold out. The number of gifts for this kind of gift method is not large. Therefore, the amount of gift gifts and expected liabilities should be checked in real time, and the balance of the expected liabilities should be adjusted to make it consistent with the actual gift gift. 4. Gift shopping vouchers. Such promotional methods should be handled at the same time or debt processing at the same time as selling. The specific treatment is: the shopping vouchers issued at the time of sales are recognized as "operating expenses", and at the same time, the "expected liabilities" will be made. When shopping vouchers are used, debit "expected liabilities"; loan "main business income", "taxable taxes -value -added tax (output tax)", and at the same time transfer the cost of commodity. Ifal, "operating expenses" and "expected liabilities" are sold out. The occurrence of "expected liabilities" in this sales method is more frequent and the sales of the department should be checked regularly. This promotion methods are generally used for mall consumption, which is easy to stimulate consumers' large purchases, and this method does not cause merchants to bear extra taxes. It is a common means of shopping mall promotional means. The different accounting methods should be processed for different gift promotions. It is necessary to truly reflect the behavior of the gift, but also avoid tax evasion and cause additional burden on the enterprise. In addition, companies with more gifts, especially listed companies, should be disclosed in the note of the accounting statement. The expansion data Depending on the different accounting treatment, the commercial rebate can be described in detail: 1, the form of the specified quantity gift is achieved. For example: within one month, sell 30 induction cookers and give 10 sets of supporting cabinets; 2, the form of directly returning the payment. For example: In the reader's letter, the profit of 21,000 yuan will be returned to the department store with cash or bank deposits directly, which is directly returned the payment;
3. For example: buy 20,000 pieces in a certain period (usually one year), the rebate is 1%of the purchase amount, and the purchase to 50,000 rebates is 1.5%of the purchase amount, and so on. Essence This sales rebate treatment According to the tax law, after the sales goods are sold and issued a dedicated invoice to the purchaser, if a return or sales discount occurs, the purchaser has been paid or the payment has not been paid for account processing. In the case where the invoice connection and deduction union cannot be refunded, the purchaser must obtain the "purchase exit or requisition discount certificate" issued by the local tax authority to send it to the salesperson as the legal basis for issuing a special invoice for red words. And issue a special invoice for red words. Reference materials Source: Baidu Encyclopedia-Accounting Sub-
First, buy one gift for the same species. Such sales behaviors are currently used in accounting treatment to deal with one of the products at the price of normal commodities, while the other is debit "out -of -business expenditure" or "operating expenses"; Commodities "and" taxable payables -value -added tax (output tax) ". Because of the tax law, the self -produced, commissioned processed or purchased goods will be given the behavior of selling goods for free, and the value -added tax is levied. In this way of sales, it should be distinguished as a gift for gift processing with ordinary sales products and disclosed it. The use of this method to promote goods was originally a kind of profit -making behavior of the enterprise, but although this accounting processing method meets the provisions of the tax law, the enterprise must pay taxes on the goods to the goods at a normal sales price. burden. . All the gifts are determined. Such gifts are mostly low -value items, such as handkerchiefs, glass cups, etc., presented with the sale of the goods, the number of gifts is determined, and the delivery is after the delivery. This sales method should be given the gift of gifts as a "operating expenses". When selling goods, "operating expenses" should be reached; "Overseas tax)" ". This way of sales is a common marketing method. It attracts consumer groups by giving away low -value items and is generally applicable to all companies. And its gifts will not cause enterprises to pay more value -added tax. When purchasing the gift, debit "inventory goods -gift", "taxable taxes -value -added tax (amount input tax)"; When the gift is delivered, it is also at a cost price, and the amount of input tax and the amount of output are offset. There is no problem of paying more taxes, so it is the most common and practical promotion method. . It is uncertain whether the gift is given out. In this way of sales, the acquisition of gifts needs to meet certain conditions, such as gathering bottle caps or numbers, etc., its issuance is an uncertain state. At the same time as the sales of the goods, the gift is expected Handling. Specific treatment is: "operating expenses" by the cost of gifts; "expected liabilities" for loan. When the gift is issued, debit "expected liabilities"; loan "inventory goods -gifts", "taxable taxes -value -added tax (quota tax)". In this account processing, the debit incidence of the "expected liabilities" subject may be greater than the amount of the goods party. The specific situation should be determined depending on the gift of the gift, and the balance of its account should be adjusted during the verification. When the gift is not issued, "operating expenses" and "expected liabilities" are sold out. The number of gifts for this kind of gift is not large. Therefore, it should be checked to check the amount of gifts and the estimated liabilities in real time, and adjust the balance of the expected liabilities, so that it is consistent with the actual gift from the actual gift.
Hello! I'm glad to answer you! The inventory as a gift, it should actually be understood as the inventory consumed by the company's sales business. The value -added tax, as a circulation tax undertaken by the final user, and the consumption of gifts, in fact, the company has become the final user of the gift and needs to bear the value -added tax of the gift. Therefore (Nor the amount of output tax).
So no matter what form (buy one get one free, buy ten get one free) gift, the actual cost and amount of input tax can be transferred to the sales fee of the gift borrowing: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales Cost The loans: taxes and fees -value -added tax input (transfer tax transfer) value -added tax input tax in the cost of gift cost The actual costs such as inventory goods Therefore, you cannot confirm the main business income (is the main business of the company delivered a gift? Open a joke ~~) The invoices of the output will follow the part of the product (ten items) that confirm the income (ten items). Intersection Because the input of the gift is included in the sales fee!
The answer to the answer is already very good, but ignores the record of the personal income tax seized by the withdrawal of the withdrawal. borrowing: sales cost loan: taxes and fees-deducted personal income tax
First, buy one gift for the same species. Such sales behaviors are currently used in accounting processing to deal with one of the products as normal commodities at the price, while the other is debit "out -of -business expenditure" or "operating expenses"; Commodities "," Taxes -Value -added Tax (Quotable Tax) ".
The as the tax law, the self -produced, commissioned processing or purchase of goods will be given the behavior of the sale of the goods for free, and the value -added tax is levied. In this way of sales, it should be distinguished as a gift for gift processing with ordinary sales products and disclosed it.
The use of this method to promote products is originally a kind of profit -making behavior of the enterprise, but although this accounting method meets the provisions of the tax law, the enterprise must pay the tax on the donated goods at a normal sales price. This is undoubtedly undoubtedly Increased the burden of the enterprise.
. All the gifts are determined. Such gifts are mostly low -value items, such as handkerchiefs, glass cups, etc., presented with the sale of the goods, the number of gifts is determined, and the delivery is after the delivery.
This method of sale should appear as a "operating expenses" for gifts. When selling goods, "operating expenses" shall be used as "operating expenses"; Edible value -added tax (output tax) ".
The method of sales is an ordinary marketing method. It attracts consumer groups by giving away low -value items and is generally applicable to all companies. And its gifts will not cause enterprises to pay more value -added tax.
When purchasing the gift, debit "inventory goods -gift", "taxable taxes -value -added tax (amount of input tax)"; When the gift is delivered, it is also at a cost price, and the amount of input tax and the amount of output are offset. There is no problem of paying more taxes, so it is the most common and practical promotion method.
. It is uncertain whether the gift is given out. In this way of sales, the acquisition of gifts needs to meet certain conditions, such as gathering bottle caps or numbers, etc., its issuance is an uncertain state. At the same time as the sales of the goods, the gift is expected Handling.
The specific treatment is to debit the cost of gifts to "operating expenses"; When the gift is issued, debit "expected liabilities"; loan "inventory goods -gifts", "taxable taxes -value -added tax (amount tax)".
In this type of account processing, the debit amount of the "expected liabilities" subject may be greater than the amount of the goods party. The specific situation should be dependent on the gift of the gift. Essence When the gift is not issued, "operating expenses" and "expected liabilities" are sold out.
The number of gifts for this kind of gift method is not large. Therefore, the amount of gift gifts and expected liabilities should be checked in real time, and the balance of the expected liabilities should be adjusted to make it consistent with the actual gift gift.
4. Gift shopping vouchers. Such promotional methods should be handled at the same time or debt processing at the same time as selling. The specific treatment is: the shopping vouchers issued at the time of sales are recognized as "operating expenses", and at the same time, the "expected liabilities" will be made. When shopping vouchers are used, debit "expected liabilities"; loan "main business income", "taxable taxes -value -added tax (output tax)", and at the same time transfer the cost of commodity.
Ifal, "operating expenses" and "expected liabilities" are sold out. The occurrence of "expected liabilities" in this sales method is more frequent and the sales of the department should be checked regularly.
This promotion methods are generally used for mall consumption, which is easy to stimulate consumers' large purchases, and this method does not cause merchants to bear extra taxes. It is a common means of shopping mall promotional means.
The different accounting methods should be processed for different gift promotions. It is necessary to truly reflect the behavior of the gift, but also avoid tax evasion and cause additional burden on the enterprise. In addition, companies with more gifts, especially listed companies, should be disclosed in the note of the accounting statement.
The expansion data
Depending on the different accounting treatment, the commercial rebate can be described in detail:
1, the form of the specified quantity gift is achieved. For example: within one month, sell 30 induction cookers and give 10 sets of supporting cabinets;
2, the form of directly returning the payment. For example: In the reader's letter, the profit of 21,000 yuan will be returned to the department store with cash or bank deposits directly, which is directly returned the payment;
3. For example: buy 20,000 pieces in a certain period (usually one year), the rebate is 1%of the purchase amount, and the purchase to 50,000 rebates is 1.5%of the purchase amount, and so on. Essence
This sales rebate treatment
According to the tax law, after the sales goods are sold and issued a dedicated invoice to the purchaser, if a return or sales discount occurs, the purchaser has been paid or the payment has not been paid for account processing. In the case where the invoice connection and deduction union cannot be refunded, the purchaser must obtain the "purchase exit or requisition discount certificate" issued by the local tax authority to send it to the salesperson as the legal basis for issuing a special invoice for red words. And issue a special invoice for red words.
Reference materials Source: Baidu Encyclopedia-Accounting Sub-
First, buy one gift for the same species. Such sales behaviors are currently used in accounting treatment to deal with one of the products at the price of normal commodities, while the other is debit "out -of -business expenditure" or "operating expenses"; Commodities "and" taxable payables -value -added tax (output tax) ". Because of the tax law, the self -produced, commissioned processed or purchased goods will be given the behavior of selling goods for free, and the value -added tax is levied. In this way of sales, it should be distinguished as a gift for gift processing with ordinary sales products and disclosed it. The use of this method to promote goods was originally a kind of profit -making behavior of the enterprise, but although this accounting processing method meets the provisions of the tax law, the enterprise must pay taxes on the goods to the goods at a normal sales price. burden.
. All the gifts are determined. Such gifts are mostly low -value items, such as handkerchiefs, glass cups, etc., presented with the sale of the goods, the number of gifts is determined, and the delivery is after the delivery. This sales method should be given the gift of gifts as a "operating expenses". When selling goods, "operating expenses" should be reached; "Overseas tax)" ". This way of sales is a common marketing method. It attracts consumer groups by giving away low -value items and is generally applicable to all companies. And its gifts will not cause enterprises to pay more value -added tax. When purchasing the gift, debit "inventory goods -gift", "taxable taxes -value -added tax (amount input tax)"; When the gift is delivered, it is also at a cost price, and the amount of input tax and the amount of output are offset. There is no problem of paying more taxes, so it is the most common and practical promotion method.
. It is uncertain whether the gift is given out. In this way of sales, the acquisition of gifts needs to meet certain conditions, such as gathering bottle caps or numbers, etc., its issuance is an uncertain state. At the same time as the sales of the goods, the gift is expected Handling. Specific treatment is: "operating expenses" by the cost of gifts; "expected liabilities" for loan. When the gift is issued, debit "expected liabilities"; loan "inventory goods -gifts", "taxable taxes -value -added tax (quota tax)". In this account processing, the debit incidence of the "expected liabilities" subject may be greater than the amount of the goods party. The specific situation should be determined depending on the gift of the gift, and the balance of its account should be adjusted during the verification. When the gift is not issued, "operating expenses" and "expected liabilities" are sold out. The number of gifts for this kind of gift is not large. Therefore, it should be checked to check the amount of gifts and the estimated liabilities in real time, and adjust the balance of the expected liabilities, so that it is consistent with the actual gift from the actual gift.
Hello! I'm glad to answer you!
The inventory as a gift, it should actually be understood as the inventory consumed by the company's sales business.
The value -added tax, as a circulation tax undertaken by the final user, and the consumption of gifts, in fact, the company has become the final user of the gift and needs to bear the value -added tax of the gift. Therefore (Nor the amount of output tax).
So no matter what form (buy one get one free, buy ten get one free) gift, the actual cost and amount of input tax can be transferred to the sales fee of the gift
borrowing: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales: sales Cost
The loans: taxes and fees -value -added tax input (transfer tax transfer) value -added tax input tax in the cost of gift cost
The actual costs such as inventory goods
Therefore, you cannot confirm the main business income (is the main business of the company delivered a gift? Open a joke ~~)
The invoices of the output will follow the part of the product (ten items) that confirm the income (ten items). Intersection Because the input of the gift is included in the sales fee!
It hope to help you!
The answer to the answer is already very good, but ignores the record of the personal income tax seized by the withdrawal of the withdrawal.
borrowing: sales cost
loan: taxes and fees-deducted personal income tax
Loan: bank deposit