Accounting And Tax Treatment Of 100 Million Red Envelopes Issued By Electricity Suppliers

"Poke, stamp, stamp, stamp... Million yuan red envelopes attack, immediately open to grab! consumption "Now, you can buy! Buy! Buy!" look, there's still a couple of days from double 11. Suning Gome Jingdong and other major electricity providers have already been able to wait for the chop party to launch an invitation! Billions of red packets are coming! How to pay after the willful accounts? How do you pay taxes? Xiaobian also unconsciously sees this "promotion steady growth" activity in Guangdong, which is a big promotion for Suning Gome Jingdong. In fact, the "shopping XX Yuan XX Yuan reduction" has long been popular.

When you are used to the marketing activities of this new format, how should we deal with tax? There is no official explanation. Let's take a look at the experts' heart analysis and talk about the understanding of the tax treatment of WeChat red packets.

First, the WeChat red envelope issued by the enterprise has three common characteristics. Virtuality The enterprise has no actual expenditure when it is paid out; two, it has a time limit, that is, the red envelope certificate has the expiration date and expiration date; three, it is uncertainty, and the red coupon issued may or may not be used. Therefore, whether the enterprises issue red packets, whether or not they are engaged in accounting treatment, will not affect the enterprise income tax. Only the actual use of red packets is the actual expenditure of enterprises, and then has an impact on corporate income tax.

For example, a company issued a red envelope ticket with a face value of 10 million yuan, and the sales cost was confirmed in the form of estimated liabilities. When the consumer actually spent 2 million yuan on the red envelope, the expenses deducted before tax should be limited to 2 million yuan.

For the expenses incurred by enterprises in the issue of red envelope vouchers, enterprises need to make different treatment according to the nature of the expenses: 1. if the activity is successful, the initial expenses incurred for issuing the red envelope vouchers, such as promotion fees, should be included in the business publicity expenses. 2. if the activity is not realized, the initial cost should be regarded as a management fee.

As a result of the issuance of red packets, enterprises do not provide goods or services externally, so there is no duty of value added tax or business tax.

Two. The vouchers for the incidental consumption conditions, such as the vouchers which can be used in a certain amount of consumption, should be treated as commercial discounts in actual use. If the amount of discounts and sales is carried out on the same invoice, the value added tax or business tax payable can be calculated in accordance with the amount of discounts. At the same time, the amount of the discount as the actual business expenditure can be set at the top of the income tax within the limit of 15% of the sales revenue of the year (30% of cosmetics manufacturing and sales, pharmaceutical manufacturing and beverage manufacturing).

For example, enterprise issued Red envelopes For the full 1000 yuan to be able to use 100 yuan, the consumer actually buys 1200 yuan commodity, the enterprise may sell the goods on the same invoice price 1200 yuan (including tax), and 100 yuan as the discount. The value added tax of 100 yuan can be included in the sales cost, as the business publicity fee is deducted from the pre tax limit.

Three, for a red envelope without consumption conditions, it should be used as a duty to give goods or services to others in the course of actual use, and a value-added tax or business tax should be added. The amount of goods or services donated is also the expenditure of business publicity expenses, which can be deducted within the limit before tax. This red packet tax treatment is unique in that enterprises need to pay personal income tax in accordance with the provisions of the Ministry of Finance and the State Administration of Taxation on the issue of personal income tax on the issue of personal income tax in enterprises' promotion and exhibition industry (fiscal 2011 tax 50, No. 50). If the gift presented by an enterprise is a self produced product (service), the individual's taxable income is determined according to the market selling price of the product (service), and the purchased goods (services) are determined according to the actual purchase price of the commodity (service), and the taxable income of the individual is determined.

For example, if consumers actually use 800 thousand yuan red packets to buy goods from enterprises, enterprises should withhold the personal income tax =80/ (1-20%) x 20%=20 million.

Four, some enterprises have doubts about the expenditure of red packets as a business publicity fee. They believe that WeChat red packets can not get the original vouchers of publicity fees and invoices. But considering that the purpose of red packets is to attract WeChat end users to pay attention to their WeChat public numbers and enhance their visibility, it is not improper to regard the red packets as promotional expenses. Enterprises can print website screenshots to prove that the related expenditures are indeed used for business promotion rather than production and business activities. At the same time, background data of red packets should be downloaded to verify the accuracy of the amount.

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