我们企业想给客户赠送礼物需要交税吗?
蓝色柳林财税室·2025-10-22 14:28

Core Viewpoint - The article discusses the tax implications for companies when they give gifts to clients, emphasizing that both self-manufactured and purchased gifts are treated as sales for tax purposes, requiring the payment of value-added tax (VAT) and corporate income tax. Tax Implications of Gifts - Companies must treat gifts to clients as sales, which necessitates the payment of VAT regardless of whether the gifts are self-manufactured or purchased [4] - According to the Interim Regulations on Value-Added Tax, gifts given by enterprises are considered as sales of goods [4] - For corporate income tax, gifts are also treated as sales, as per the Corporate Income Tax Law [4] Confirmation of Income from Deemed Sales - The article outlines how companies can confirm income from deemed sales of assets, indicating that non-monetary asset exchanges and donations are treated similarly for tax purposes [4]