Enterprises should engage in "profit-making promotion" and don't fall into the tax evasion trap.

"In the current economic recession environment, many companies carry out various "letter promotion" activities. This kind of promotion can't just look at how to sell well. The promotion should also pay attention to tax planning and tax saving, which is more profitable and less tax paid. Recently, Peihua Enterprise Management Training Group invited China's first “Financial Tax and Law Perfect Combination” senior financial and taxation practice expert Mr. Chen Jianchang to Hangzhou, Zhejiang Province to teach the value-added tax and business tax key adjustment changes and related regulations for the majority of Zhejiang enterprises. Matching application" seminar. Teacher Chen said, "Enterprises let profit promotion", promotion should pay attention to tax planning and tax reduction."

With the fierce competition in the market, more and more merchants have launched a variety of “sales promotion” activities, such as: discount sales, discount sales, rebate sales, buy one get one free, bundle sales, shopping coupon sales, Club sales, point sales, full quota rewards, "blood" splash sales, "jumping" sales, after-sales repurchase and after-sales leaseback, etc., its "letter promotion" pattern is really gratifying.

However, Mr. Chen pointed out that, in view of the penalties for tax audits, taxpayers cannot accurately grasp the various tax policies for the “give-profit promotion” method, and the cases of false declarations and false declarations frequently appear, and those who are punished by tax audits are also A lot of it is really worrying.

Teacher Chen gave a case: the profit margin of a store's merchandise sales is 40%, and the cost of selling 100 yuan of merchandise is 60 yuan. The shopping mall is a general taxpayer of value-added tax, and the purchaser can obtain a special invoice for value-added tax. There are three ways: one is to sell 30% off the goods; the other is to give goods worth 30 yuan for those who have purchased 100 yuan (cost 18 yuan, all including tax); third, 30 yuan for those who have purchased 100 yuan.

Assume that the consumer is also purchasing a product worth 100 yuan. For the merchant, the taxable situation and profit of the above three methods are as follows (not considering urban construction tax and education surcharge): (1) 30% off sales, value The price of 100 yuan is 70 yuan, and the net profit after tax is 5.73 yuan. (2) If the purchase is over 100 yuan, the goods with a value of 30 yuan will be given, and the net profit after tax will be 0.02 (yuan). (3) Returning cash of 30 yuan after purchase of 100 yuan, profit after tax = -14.59 (yuan).

When a customer purchases a product worth 100 yuan, the merchant is also a profit of 30 yuan, but for the merchant, the tax burden and profit are very different: the first scheme is better, the merchant can make profits after the profit; the scheme is second, the merchant can basically protect the original The third option is poor, and the business has a loss. .

The profit and loss in the case is definitely caused by the difference in tax burden, but what is the difference in tax burden? Discount reduction, deemed sales and personal occasional withholding tax are the main factors affecting it!

Mr. Chen said that the promotion method of “advertising gifts” is a good way to save taxes. It cleverly uses a promotion strategy similar to “adding no increase” and “bundling one get one free”.