Core Viewpoint - The article discusses the tax implications for individuals receiving gifts or discounts from businesses during promotional activities, emphasizing the need for proper tax handling based on the nature of the gifts received [3][4]. Tax Treatment of Gifts - Gifts given to individuals outside the company during promotional activities are considered "occasional income" and are subject to personal income tax [3]. - Gifts given to employees are classified as "salary and wages income" and should be withheld for personal income tax [3]. - For gifts that are self-produced products or services, the taxable income is determined by the market sales price [5]. - For gifts that are purchased goods or services, the taxable income is based on the actual purchase price [5]. Taxpayer Rights and Procedures - Taxpayers can apply for a review of their tax credit evaluation if they have objections, as outlined in the "Taxpayer Credit Management Measures" [16]. - The process for applying for a review includes logging into the electronic tax bureau, selecting the appropriate menu, and submitting the application with reasons for the review [19][22]. - Taxpayers can view their credit evaluation for different years and submit applications for adjustments based on their current evaluation status [19][23].
企业向个人赠送礼品,个税怎么处理?
蓝色柳林财税室·2025-08-26 15:32