“买一赠一”在增值税方面是否视同销售

发布时间：2018-05-14 13:55

本文选题：买一赠一 + 无偿赠送　；参考：《财务与会计》2016年24期

【摘要】：针对"买一赠一"经营行为的税法规定目前尚不明确,因此有必要厘清争议的焦点,为企业处理类似业务提供借鉴。本文以买房送空调为例,提出了关于买赠处理方面的两种观点,并分析了将所赠送的空调作为销售折扣和作为正常销售两种处理方式。
[Abstract]:The tax law on "buy one, give one" is not clear at present, so it is necessary to clarify the focus of the dispute and provide reference for enterprises to deal with similar business. In this paper, taking the purchase of air-conditioner as an example, two viewpoints on the treatment of purchase and gift are put forward, and the two ways of dealing with the donated air-conditioner as sales discount and normal sale are analyzed.
【作者单位】：武汉软件工程职业学院;
【分类号】：F812.42;F274

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