无偿赠送在快速消费品企业中的涉税处理

On taxation processing of free samples in fast consumables enterprises

无偿赠送作为一种常用的促销手段,普遍存在于快速消费品企业中。快速消费品企业采用无偿赠送的形式多种多样,涉税事项也较为复杂,如何做到既合理避税又不漏税成为快速消费品企业探讨研究的课题。在仔细研究国家对复杂多样的促销手段出台的各种税收政策的基础上,分析了不同形式的无偿赠送最适用的税收政策,从而找出最佳的涉税处理方式,以便使企业达到既合理避税又不漏税的目的。

Free samples are prevalent in fast consumables enterprises as an often-used promotion tool. The types of free samples are various, and the relevant taxation issues are very complicated. It is a subject for the fast consumables enterprises to research how to prevent undue tax and not to evade due tax. Based on the new tax policies issued by the Central Government concerning the complex and diverse promotion methods, the most favorable tax policies are studied in view of. the different types of free samples. This paper tries to find the optimal tax processing method to prevent paying undue tax and not to evade paying due tax.