Units or individual industrial and commercial households that provide self-produced, commissioned processing or purchased goods to other units or individuals free of charge are regarded as selling goods, and whether they are used for "public welfare undertakings or for the public" are regarded as selling goods and need to pay taxes according to regulations. However, there is a temporary tax exemption policy for special donors, that is, from 20 19 10 to 2025 12 3 10, goods produced, processed or purchased by units or individual industrial and commercial households are directly donated to the target free of charge through public welfare social organizations, people's governments at or above the county level and their departments and directly affiliated institutions. During the implementation of the policy, the target poverty-stricken areas can continue to apply the VAT exemption policy.

Units or individual industrial and commercial households that provide services or transfer intangible assets or real estate to other units or individuals for "public welfare or for the public" do not need to be recognized as sales. For example, a disaster area needs assistance: ① Food companies donate 200 boxes of food for free-as sales; (2) the freight company to deliver relief supplies free of charge-not sales.

Free gift and buy one get one free VAT treatment;

1. VAT exemption. According to Item 8, Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, a unit or individual industrial and commercial household gives goods produced, processed or purchased by itself to other units or individuals free of charge, which is regarded as sales. The sales price shall be determined in the order specified in Article 16 of the Detailed Rules for the Implementation of the Provisional Regulations on VAT.

Two, buy one get one free VAT treatment. For the determination of sales volume, it is emphasized that the sales volume and discount amount should be on the same invoice, otherwise the gifts should be treated as free gifts. According to the second paragraph of Article 2 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing the Provisions on Some Specific Issues of Value-added Tax (Guo Shui Fa [1993] 154), if a taxpayer sells goods at a discount and indicates the sales amount and discount amount on the same invoice, the value-added tax can be levied according to the discounted sales amount; If the discount amount is invoiced separately, it shall not be deducted from the sales amount regardless of the financial treatment.

Free gift and buy one get one free enterprise income tax treatment;

1. Exempt from enterprise income tax. Article 25 of the Enterprise Income Tax Law clearly stipulates that the exchange of non-monetary assets and the use of commodities, property and services for donation, sponsorship, fund-raising, advertising, samples, employee benefits and profit distribution are regarded as selling commodities, transferring property and providing services. At the same time, according to the provisions of Paragraph 5 and Paragraph 6 of Article 2 of the Notice of State Taxation Administration of The People's Republic of China on the Income Tax Treatment of Enterprises' Disposal of Assets (Guo [2008] No.828), if an enterprise transfers assets for the purpose of changing the ownership of assets, such as donation, it shall be regarded as sales to determine income.

Two, buy one get one free enterprise income tax treatment. The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning the Confirmation of Enterprise Income Tax (Guo [2008] No.875) clearly stipulates that if an enterprise sells its own goods by way of free purchase, it is not a donation, and the total sales amount shall be shared according to the proportion of the fair value of each commodity.

3. Tips on tax-related risk points. Taxpayers should determine the pre-tax deduction limit according to the nature of the gift: 1. Enterprises giving gifts to customers in business promotion, advertising and other activities belong to advertising fees and business promotion fees. According to Article 44 of the Regulations for the Implementation of the Enterprise Income Tax Law, the eligible advertising expenses and business promotion expenses incurred by an enterprise shall not exceed 65,438+of the sales (business) income of the current year, unless otherwise stipulated by the financial and tax authorities of the State Council. In excess, it is allowed to carry forward the deduction in future tax years. " Deduction rules. In addition, before 20 10, 12 and 3 1, there were exceptions to the pre-tax deduction limit in Caishui [2009] No.72, that is, if the advertising expenses and business promotion expenses incurred by cosmetics manufacturing, pharmaceutical manufacturing and beverage manufacturing enterprises did not exceed 30% of the sales (business) income of that year. The excess shall be carried forward to the next tax year for deduction. Tobacco advertising fees and business promotion fees of tobacco enterprises shall not be deducted when calculating taxable income. It's just that Caishui [2009] No.72 document is valid from June 5438+ 10/to February 20 1 0/3 1. 2 enterprises in the annual meeting, seminars, celebrations and other activities to give gifts to customers, belonging to entertainment expenses, should be classified as "business entertainment expenses." According to Article 43 of the Regulations for the Implementation of the Enterprise Income Tax Law, "the business entertainment expenses related to the production and business activities of the enterprise shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of the current year". 3. Gifts given to individuals unrelated to the business of the enterprise belong to non-advertising sponsorship expenses, which shall not be deducted before tax according to Article 10 (6) of the Enterprise Income Tax Law and Article 54 of its implementing regulations.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax (Order No.50 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China of the Ministry of Finance) stipulates: "The following acts of units or individual industrial and commercial households shall be regarded as selling goods:

(1) Entrusting the goods to other units or individuals for consignment;

(2) Consignment of goods;

(3) Taxpayers with more than two institutions and unified accounting transfer goods from one institution to other institutions for sale, unless the relevant institutions are located in the same county (city);

(4) Non-VAT taxable items using self-produced or entrusted goods;

(five) the goods produced or commissioned for processing are used for collective welfare or personal consumption;

(6) Providing goods produced, processed or purchased as investment to other units or individual industrial and commercial households;

(7) Distributing goods produced by oneself, processed on commission or purchased to shareholders or investors;

(8) Giving the goods produced, entrusted or purchased to other units or individuals free of charge. "