Why do you have to pay a tax on promotional materials?

A case about whether publicity materials printed with LOGO are taxed.

Tang/2017-08-18145781is large and normal.

Label: Interpretation of Tax Law on Withholding and Paying Publicity Materials

Disclaimer: This article was written by the author of the seminar, and his views only represent individuals and do not represent China's accounting vision. Some pictures in this article come from the Internet, thanks to the original author.

Guide: Whether you pay taxes depends on whether you have printed a logo on the donated items. As long as you casually distribute promotional materials to people outside your unit, the enterprise will withhold and pay personal income tax of 20% of the donated amount.

(with case)

Some companies send promotional materials with company logo to customers or potential customers, such as mice, mouse pads, cups and other items. Do you have to pay taxes for similar acts?

The Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Personal Income Tax on Gifts for Enterprise Promotion and Exhibition Industry (Cai Shui [2011] No.50) stipulates three situations in which no individual tax is levied:

1. Enterprises sell goods (products) and provide services to individuals through price discounts and concessions;

2. Enterprises give gifts while selling goods (products) and providing services to individuals. For example, communication enterprises give individuals telephone charges and Internet access fees when purchasing mobile phones, or give them mobile phones when purchasing telephone charges;

3. According to the consumption points, the enterprise will give gifts to individuals whose accumulated consumption reaches a certain amount.

At the same time, it stipulates three situations in which individual taxes should be withheld and remitted:

1. In business promotion, advertising and other activities, enterprises give gifts to individuals outside their own units at random, and pay personal income tax in full at the rate of 20% according to the "other income" items.

2. Enterprises give gifts to individuals outside their own units in annual meetings, symposiums, celebrations and other activities, and pay personal income tax at the rate of 20% in full according to the "other income" items.

3. The enterprise will give extra lucky draw opportunities to customers whose accumulated consumption reaches a certain amount, and the personal income tax will be paid in full according to the "accidental income" item at the tax rate of 20%.

It can be seen that whether you pay taxes depends on whether you have printed a logo on the donated items. As long as you casually distribute promotional materials to people outside your unit, the enterprise will withhold and pay personal income tax of 20% of the donated amount.

Case (Source: Beijing News)

Don't pay less personal income tax because of misunderstanding of business publicity materials.

When the Fourth Inspection Bureau of Beijing Local Taxation Bureau conducted a tax inspection on Company A, it found that it included the business publicity materials in the accounting of "business management fee-change fee-business publicity fee", and all the business publicity materials were given to individuals outside the enterprise, without withholding personal income tax, and the tax was less than 320,000 yuan.

Make full preparations before the investigation and understand the business process of the enterprise.

Company A is a company engaged in financial commodity brokerage business. After receiving the inspection task, Zhang Ming and others obtained the basic information of the enterprise, tax return data over the years and other tax-related information through the internal and external networks, issued inspection notices and reconciliation notices, retrieved the electronic accounts and some tax-related information of the enterprise for three years, and learned about the business process, financial accounting process and accounting treatment of the enterprise at home. Combined with the characteristics of the industry, the inspection team sorted out the relevant tax policies and formulated specific implementation plans.

The inspection direction is correct and the inspection result is unexpected.

According to the inspection plan and the actual operating characteristics of the enterprise, according to the usual practice, the inspection team will focus on the inspection of business tax. However, through inspection, it is found that the financial management system of the enterprise is very standardized, and every business income is clearly remembered. The inspectors did not relax their vigilance, but checked the income details of the enterprise item by item through reverse investigation. But no problem was found in the business tax. The inspectors immediately changed the inspection direction and comprehensively inspected other taxes. However, after verification, no problems were found in property tax and stamp duty. Some of them were unexpected by the inspectors. "The enterprise has more than 100 general ledger and subsidiary ledger, and the annual voucher is 1 000 Yu Ben. I have paid so much energy, but I have not found any problems. " Inspector Zhang Ming asked himself: "Does this enterprise really have no tax-related problems?"

Keep digging. "The bright future is another village."

The inspectors didn't give up. This time, they focused on the cost. Many things happen. After careful screening again, Zhang Ming finally found that the entry of "business management fee-change fee-business promotion fee" was very suspicious, and found the corresponding subsidiary ledger, which read: "Training Department reimbursed promotional materials (blue and white porcelain U disk)". After detailed inquiry, I learned that these USB flash drives are all printed with the company's LOGO, which is the business publicity materials given by the company to customers, and they are all gifts. Subsequently, Zhang Ming and others checked the company's three-year business promotion expenses one by one. In addition to blue and white porcelain suits, there are also gifts for individuals such as black pottery ornaments and golf balls, which the company also considers as the company's business publicity materials.

Consolidate evidence, reveal problems to enterprises and interpret policies.

The inspectors fixed the evidence of the problems found in time, copied all the vouchers and detailed accounts involved, and made inquiry records. After collecting the evidence, the inspectors explained to the accountant the contents of the document "Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Personal Income Tax Issues Concerning Gifts for Enterprise Publicity and Exhibition" (Cai Shui [2011] No.50), and made a policy interpretation of the concept of gifts: "Giving cash, coupons, commodities, services, etc. To individuals (hereinafter referred to as gifts) ". And the first paragraph of Article 2 stipulates: "If an enterprise gives gifts to individuals other than the enterprise in business promotion, advertising and other activities, it shall pay personal income tax in full at the rate of 20% according to the item of' other income'." As a result, personal income tax was not withheld and remitted according to regulations, totaling more than 320,000 yuan.

After the inspector's explanation, the accountant realized that the business publicity materials belonging to the scope of gifts were not used as gifts, and the personal income tax was withheld and paid in time. (Text/Tamia Liu Yang Haibo)

From taxation to natural awakening, a fiscal and taxation soldier WeChat official account: Tang?

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