Do gifts need to pay VAT as sales?
The "buy one get one free" sales model belongs to the physical discount method. According to the provisions of the Notice of State Taxation Administration of The People's Republic of China on Discount Deducting VAT Taxable Sales (Guo [2010] No.56), if a taxpayer sells goods by way of discount, and the sales amount and discount amount are indicated in the "Amount" column of the same invoice, VAT can be levied according to the discounted sales amount. If the discount amount is not indicated in the "Amount" column of the same invoice, but only indicated in the "Remarks" column of the invoice, the discount amount shall not be deducted from the sales amount. Therefore, if the "amount" column of the same invoice indicates the amount of the main product and the gift, VAT can be paid according to the amount charged to the buyer; If the main product and the gift are not written on the same invoice, or the gift is only indicated in the "Remarks" column of the invoice, the gift is regarded as sales and VAT has been paid, and the main product is subject to VAT according to the amount paid by the buyer.
The amounts of main products and gifts are invoiced on the same invoice. There are two invoicing methods: one is to allocate the total sales amount according to the fair price of the main products and gifts, and invoice the main products and gifts according to the allocated amount; The second is to invoice the main products and the amount of gifts according to the market price (fair price), and list the discount amount according to the market price of gifts.
Example 1: Tian Tian company (general taxpayer) sells product A, and the unit price includes 1 1600 yuan, and gives product A B (the unit price includes 1 1600 yuan), and Tian Tian company collects1/kloc-0 from the buyer. The tax rate of products A and B is 16%.
1. Tian Tian Company issues an invoice to the buyer according to the sales situation of product A, but the gift is not reflected in the invoice (or only reflected in the "Remarks" column of the invoice). Sales of a product should confirm the output tax 1600 yuan, gifts should confirm the output tax 16 yuan, * * should confirm the output tax 16 16 yuan.
2. When invoicing every day, the company will allocate products A and B according to the fair price, as follows: the amount of product A is 9900.99 yuan [10000 ÷ (10000+1000) ×10000]. B The product amount is 99.0 1 yuan [100 ÷ (10000+10000) ×10000], and the tax amount is 15.84 yuan. The total amount of products A and B is 10000 yuan, and the tax amount is 1600 yuan.
3. When invoicing every day, the company will invoice products A and B at a fair price, and at the same time list the discount amount 100 yuan, as follows: product A amount 10000 yuan, tax amount 1600 yuan; B product amount 100 yuan, tax amount 16 yuan; Discount amount-100 yuan, tax amount-16 yuan, total amount 10000 yuan, tax amount 1600 yuan.