各种促销方式下的零售销项税基（A variety of promotions under the retail sales tax base）.doc

各种促销方式下的零售销项税基（A variety of promotions under the retail sales tax base） VAT is the main tax in retail enterprises. The management of sales tax is one of the two main aspects of management of value added tax. The tax base (i.e. calculating VAT output sales revenue management) is one of the main aspects of management of value added tax. The VAT regulations provisions of the tax base is: the purchase shall be the total price and other charges, but does not include VAT collected. The retail enterprise mainly for consumers, the price charged fees is now rarely seen (even bulky goods delivery and few charges situation), it is in turn -- to consumers none other promotional means emerge in an endless stream of dazzling. Under the plan the various promotional methods determining the tax base and output tax, it has become the main content of retail enterprises VAT output tax management. First, the main way of retail sales At present, the most common promotion methods are as follows: nine kinds: A discount (lower the value of the IT system); Two, buy A send A; Three, buy A send B; Four, 100, send 30 yuan in cash; Five, more than 100 yuan to send 15 yuan taxi fare; Six, 100, send 30 yuan discount coupons; Seven, 100 yuan to send gifts umbrella; Eight, points rebate; Nine, shopping small ticket Yaohao lottery (return money or send goods in kind). The tax base management for sales promotion, mainly involves three key points: one is to grasp the sales discounts deducted from the tax base of the conditions; two is the send back can be identified as sales discounts; three is what send return does not belong to the sales discount and Value-added Tax Ordinance as sales. Two, the sales discount allows the deduction from the value-added tax base The VAT regulations rules for the implementation of the provisions of article eleventh: the general taxpayer for sales return or discount and refund VAT purchase, should occur sales return or discount the current output tax deduction. The sales