◎ Bonus items are reported gas station sales documents advertising costs.
Profit-seeking enterprise to increase sales of goods, sales promotion which is most commonly used with the bundled goods sales, on the one hand to attract consumers to increase consumption performance, but also on the other hand are reported advertising has really serve two purposes, but still it should be noted presentation of the relevant provisions of advertising costs to avoid being eliminated consequences of back taxes.
Southern District Treasury Internal Revenue Service said that profit-seeking enterprise income tax in accordance with the IEC guideline 78 paragraph 2 subparagraph 8, sales bonus items, gifts finished stamp should be stamped with gifts in sales invoices, and prepare a unified invoice book number, amount, name gifts, gifts expenditures daily report of the number and amount, in order to identify with. To the gas station industry sales bonus items to promotional posters, promotional measures and promotional photos and other evidence, and the opening of the daily start and end range of uniform invoice, summary prepared gift item name, quantity, amount, the sender signature gifts Premiums expenditure of daily report as proof.
Check out 102 when the council annual business income tax settlement declaration case, found that the business of a company's gas station stock bundled items listed reimbursed more than 500 million of advertising costs, the council notify Company A prompt relevant information and documents, a company only tips promotional approach, while not prompt promotional materials posters, photos and promotional giveaways daily report and other expenses, the extra advertising costs could not be identified, a company must pay an overdue more than 90 million.
If the council reminded profit-seeking enterprise sales bonus items are reported advertising expenses, be sure to take note that according to tax documents comply with the provisions of Qian Jie, to avoid being removed back taxes.
