The "Announcement" stipulates that card sellers do not pay VAT when selling prepaid cards, and may not issue special VAT invoices to card buyers, but may issue ordinary VAT invoices, and make detailed specifications for the items issued.
Enterprises can only obtain ordinary VAT invoices when purchasing supermarket shopping cards. The Announcement of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Pilot Collection and Management of VAT Transformation (State Taxation Administration of The People's Republic of China Announcement No.53, 20 16) stipulates that single-use card issuing enterprises or card selling enterprises (hereinafter referred to as card selling enterprises) do not pay VAT when selling single-use cards.
The card seller shall issue a general VAT invoice to the card purchaser according to the regulations, and shall not issue a special VAT invoice. When a cardholder uses a single-purpose card to purchase goods or receive services, the seller of the goods or services shall pay VAT in accordance with the existing regulations, and shall not issue VAT invoices to the cardholder. Therefore, when purchasing a supermarket shopping card, an enterprise can obtain an ordinary VAT invoice with the tax rate column of "excluding tax" and enter it into the account according to the advance payment. As the expenditure has not actually occurred, the related expenditure shall not be deducted before tax.
If the gift card is distributed to the employees of the enterprise, although there may be no actual consumption (that is, the purchase of goods or services), because the ownership of the gift card has been transferred from the enterprise to the employees, the relevant expenses for the enterprise to purchase the gift card can be deducted before the enterprise income tax.
According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Deduction of Wages, Salaries and Employee Welfare Expenses (Guoshuihan [2009] No.3) and the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Pre-tax Deduction of Wages, Salaries and Employee Welfare Expenses (State Taxation Administration of The People's Republic of China Announcement No.2015 No.34, hereinafter referred to as Announcement No.34), it can be accounted as wage welfare expenses and deducted before enterprise income tax according to regulations.
Used for social and entertainment, it should be used as business entertainment. According to the regulations on the implementation of the enterprise income tax law, the deduction limit is calculated and deducted; If it is used within the enterprise, when the expenditure actually occurs, it will be deducted before tax with relevant vouchers such as shopping receipts.
Extended data
In practice, enterprises often buy supermarket shopping cards and fuel cards. Although they are all recharged first and then consumed, there are still some differences in the treatment of pre-tax deduction of enterprise income tax: supermarket shopping cards do not have to be actually consumed before they can be deducted before tax, while fuel cards must be actually used before they can be deducted before tax. Not only that, how to deal with it should also be differentiated according to the purpose, and it is recommended that enterprises pay attention to it.
According to the Administrative Measures for Single-use Commercial Prepaid Cards (Trial) (Order No.9 of the Ministry of Commerce 20 12), enterprises as legal persons engaged in retail, accommodation, catering and residential services can issue single-use commercial prepaid cards. The registered prepaid voucher issued by a power fuel sales enterprise for paying the power fuel of a specific production and operation vehicle is not applicable to the Measures for the Administration of Single-purpose Commercial Prepaid Cards (Trial).
Therefore, the supermarket shopping card belongs to a single-purpose commercial prepaid card, and the fuel card does not belong to a single-purpose commercial prepaid card. The tax treatment of the fuel card shall be implemented in accordance with the Administrative Measures for the Collection of Value-added Tax at Retail Gas Stations of Refined Oil (Order No.2 of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC)).