wholesale jewelry necklace display How to buy a house and give home appliances tax

wholesale plastic gold jewelry tags In order to achieve a good marketing effect, real estate companies often launch various promotional methods, such as common ones to buy houses and gifts, home appliances, and home decoration. Recent
. Regarding the relevant provisions of the sales of various taxes:

(1) relevant provisions of sales on VAT:

Article 4 of the Implementation Rules of the Provisional Regulations stipulates that the following behavior of the unit or individual industrial and commercial households is deemed to be the sale of goods:

In this, the value -added tax is deemed to be unpaid, which means that the customer obtains the gift without paying any consideration. Of course, it should be regarded as sales. Therefore, all free gifts must be regarded as sales and paying VAT.

The home appliances in this case is free of charge? Obviously, it is not a true free gift. In fact, it is based on the premise of buying a house for customers. This situation can be understood as a combination of sales, a product sales with a gift method. The cost of home appliances given away has actually been considered to recover with the houses sold in the sales house. Therefore, the gift of home appliances can no longer be treated as promotions. At the same time, the amount of input tax can be deducted if the purchase of appliances obtained a special value -added tax invoice.

(2) The relevant provisions of the sales of sales of corporate income tax:

. The Implementation Regulations of the Enterprise Income Tax Law stipulates If the goods, property, and labor services are used for donations, debt repayment, sponsorship, fundraising, advertising, samples, employee benefits or profit distribution, etc., they shall be regarded as selling goods, transferring property or providing labor services. Except for regulations.

. The "Notice of the State Administration of Taxation on the Taxation of Enterprise Disposal Asset Income Tax" (National Taxation Letter [2008] No. 828) stipulates that the following situations that enterprises transfer their assets to others are due to the ownership of the asset ownership. If changes are changed instead of internal disposal assets, the income shall be deemed to be determined in accordance with regulations. (1) Used for marketing or sales; (2) for communication entertainment; (3) for employee rewards or benefits; (4) for dividend distribution; (5) for foreign donations; (6) other changes in assets change assets The purpose of ownership.

The home appliances given by buying a house in this case are not assets of real estate companies. They are promotions for outsourcing. Sales and pay corporate income tax.

. How should real estate companies buy houses to give home appliances for accounting processing?

The accounting treatment of "paid gifts" should be distinguished from promotions or bundling sales. The key to distinguishing promotional products and binding sales is to determine whether the gift is the product of the company's independent business. For real estate companies, home appliances are not products operated by the company, so buying a house and sending home appliances cannot be processed by binding sales. This gift is a promotional product, which is included in the "sales fee" processing.

. Do real estate companies buy houses to give home appliances. Do you need personal income tax for buyers?

The notice of the "Notice on the Personal Income Taxation of the State Taxation of the Ministry of Finance on the Personal Income Tax" (Cai Tax [2011] No. 50) of the State Administration of Taxation of the Ministry of Finance (Cai Tax [2011] No. 50):

Enterprise In the process of selling goods (products) and providing services, it is one of the following circumstances, and does not levy personal income tax: Enterprises will give gifts to individuals (products) and provide services. Buy mobile phone bills, access fees, or purchase fees to give mobile phones.

. Therefore, the "home appliance" activity launched by real estate companies is a gift given to individuals while selling real estate, and there is no need to levy personal income tax.

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