发放礼品如何进行涉税处理（How to deal with gift tax）.docVIP

发放礼品如何进行涉税处理（How to deal with gift tax） How to carry out the tax treatment of gifts At the end of the year is approaching, in order to encourage employees or close business relationship, some enterprises often give the unit staff and related personnel relations unit award, is generally the payment in cash, payment, payment of the purchase of real enterprise products etc.. The payment processing involves several tax analysis as follows. The tax treatment of VAT Business process does not involve the payment of cash value added tax. Payment of purchased or self-produced products, the Provisional Regulations on value added tax rules for the implementation of fourth clear, self-produced, processed or purchased goods donated to other units or individuals shall be regarded as sales of goods should pay value added tax. Here if the award enterprise is a value-added tax general taxpayer purchased or produced, so the gift of the input tax can deduct from the output tax? The Provisional Regulations provisions of article tenth of the value-added tax, for non VAT taxable items, VAT exempt items, collective welfare or personal consumption of goods purchased or taxable services shall be deducted from the output tax. The Provisional Regulations on value added tax rules for the implementation of article twenty-second to further clarify the provisions of article tenth referred to personal consumption including the taxpayers entertainment consumption. Therefore, the enterprise purchased or produced gifts belonging to the scope of benefits shall not be deductible, regardless of whether the invoice, are not deductible input tax. For example, a VAT general taxpayer enterprises, with homemade products issued to employees as a reward, the production cost is 100 thousand yuan, the purchase of goods required to pay the production part of the product value-added tax is 34 thousand yuan, the sales price of 130 thousand yuan, the enterprise value added tax 22 thousand and 100 yuan (13 x 17%). Th