In order to thank the old users for the support of the old users to buy a batch of gifts, how to make this cost? Can the purchase of the office supplies only be invoiced and can be included in the account? Is it necessary to have a detail? Office expenses, are you loan cash?
3 thoughts on “How to make a gift from the company to the customer”
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The company's gifts given to customers as follows:
because the gift is given to the customer, so it is regarded as sales processing. Its division is:
borrowing: main business cost
loan: inventory goods
borrowing: sales cost
loan: main business income
—Atable value -added tax (sales)
The supplementary introduction:
According to the current tax law, the following behavior should be regarded as sales:
VAT's confirmation of the same sales in the same sales. The "Implementation Rules of the VAT Temporary Regulations" stipulates that the following 8 behaviors are deemed to be sales:
① delivery of goods to others for sale;
The taxpayer who implements a unified accounting transfer the goods from one institution to other institutions for sale, except for the relevant agencies in the same county (city);
④ the self -produced and commissioned goods are used Tax items;
⑤ goods that are produced, commissioned or purchased as investment are provided to other units or individual operators;
⑥ The goods that are produced, commissioned or purchased by their own production are allocated to shareholders Or investors;
⑦ The self -produced and commissioned goods are used for collective welfare or individual consumption; ·
⑧ will give others the self -produced, commissioned or purchased goods.
The office supplies you can buy can be included as long as you have an invoice. The distribution is to do it; However, if the amount is large, it is best to have details, otherwise the tax inspection will be explained if you ask it.
Yes, the gift is directly borrowed: management expenses -business publicity fee loan: inventory cash (bank deposit)