The full name of promotion fee is promotion service fee. According to the Measures for the Administration of Fair Trade of Retailers' Suppliers issued by the State Administration for Industry and Commerce and other five ministries and commissions (OrderNo. 17, 2006 of the Ministry of Commerce), "the promotion service fee refers to the fee charged by retailers from suppliers in order to promote the sales of specific brands or products of suppliers according to the contract, on the condition of providing corresponding services such as printing posters, carrying out promotion activities and advertising." At the same time, the document also stipulates: "Retailers should register the promotional service fees collected, issue invoices to suppliers and pay taxes according to regulations."
Part of the income collected by commercial enterprises from suppliers shall be subject to VAT or business tax according to the following principles:
(1) Revenue collected by commercial enterprises from suppliers that is not necessarily related to the sales volume and sales volume of commodities, and revenue from certain services provided by commercial enterprises to suppliers, such as entrance fees, advertising fees, shelf fees, exhibition fees, management fees, etc. , does not belong to the fixed tax refund, nor does it deduct the current VAT input tax. Business tax shall be levied according to the applicable tax items and tax rates.
(2) All kinds of return income charged by commercial enterprises from suppliers, which is linked to the sales volume and sales volume of commodities (if calculated according to a certain proportion, amount and quantity), shall be deducted from the current VAT input tax in accordance with the relevant provisions on flat sales rebate behavior, and no business tax shall be levied.
Two, commercial enterprises to collect all kinds of income from suppliers, shall not issue special invoices for value-added tax.
Three, the input tax calculation formula should be adjusted to:
Input tax amount to be deducted in the current period = returned funds obtained in the current period /( 1+ VAT rate applicable to purchased goods) × VAT rate applicable to purchased goods.
Iv. this notice shall be implemented as of July 1 2004. The warehousing tax collected before the issuance of this notice will not be adjusted. The tax treatment of all kinds of income collected from suppliers by other general VAT taxpayers shall be implemented with reference to the provisions of this Notice.