What accounting entries should I make to buy electrical appliances to thank the new and old customers for the party prizes?

Theoretically speaking, it should be included in the sales expenses.

But this expense is included in the sales expense, which is in conflict with the tax law.

The value-added tax law stipulates that the act of a unit or individual operator giving away goods produced, processed or purchased to others for free is regarded as selling goods. Therefore, the output tax should be accrued according to the regulations, and the input invoices obtained can be deducted.

In terms of enterprise income tax, according to the requirements of Article 25 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), if an enterprise exchanges non-monetary assets, donates, repays debts, sponsors, raises funds, advertises, samples, employee benefits or distributes profits with goods, property or services, it will be regarded as selling goods, transferring property or providing services.