基于税收筹划的商业企业促销形式选择

Selection of sales promotion forms of the commercial enterprises based on taxation planning

为了分析基于税收筹划的商业企业促销形式选择问题,用案例比较了商业企业采取折扣销售、购物送物、购物送券、购物送现、捆绑式销售和销售折让等不同促销形式造成的纳税负担和税后净利的差异,结果显示商业企业的促销活动应该结合销售量、纳税负担、税后利润等因素选择最优的方案。

In order to analyze the problems of selecting the sales promotion form of the commercial enterprises based on taxation planning,the differences of tax burden and after-tax net resulting from different sales promotion forms are compared by cases, in which many forms are adopted by the commercial enterprises,such as discount sales, sending objects, coupons and cash to customers, bundled sales and sales allowances. The result shows that the sales promotions of the commercial enterprises should be combined with sales volume, tax burden, after- tax profits in selecting an optimal plan.