发布时间:2021-07-05
Some say that it is a free gift to others, which should be regarded as sales and confirm the value-added tax output. However, the use of products as samples by enterprises is not a free gift in the legal sense.
The company provides samples for samples, generally in order to obtain higher economic benefits, which is a promotional activity of the company. The economic benefits of the company are generally obtained from the sale of regular products. Therefore, accounting treatment should be included in operating expenses .
At the same time, it is also necessary to consider whether the ownership of the product has been transferred. If there is no transfer, of course, there is no need to confirm the VAT output tax. If there is a transfer, because the General Administration has not made it clear, there is a great risk. The following methods are recommended for processing: When the sample is given, there are regular products sold, please use the market price of the gift (the market price is subtracted from the regular price)
Invoices are issued for regular products. If only samples are given, and regular products are not sold at the same time, then the company is better to confirm the output tax according to the market price, and the composition tax price if there is no market price. In fact, the best way is to Charge a nominal price for the sample, and confirm the output tax at that price.