【涨知识】@商家 年末购物季，促销活动应该如何正确进行税收处理？

Core Viewpoint - The article discusses the tax treatment of various promotional activities conducted by companies, including discounts, "buy one get one free" offers, and pre-sale arrangements, emphasizing the importance of proper income recognition and tax obligations. Group 1: Tax Treatment of Discounts - For value-added tax (VAT), if the sales amount and discount amount are separately indicated on the same invoice, VAT can be levied on the discounted sales amount. If the discount is only noted in the remarks section, it cannot be deducted from the sales amount [1]. - For corporate income tax, discounts given to promote sales are considered commercial discounts, and the sales income should be determined based on the amount after deducting these discounts [1]. Group 2: Income Recognition for Promotional Offers - For "buy one get one free" promotions, the total sales amount should be allocated based on the fair value of each item sold to recognize the sales income [3]. - For promotions like "spend 300 get 20 off" or "spend 500 get 50 off," the income should be recognized after deducting the promotional discounts from the total sales [2]. Group 3: Pre-sale Arrangements - For VAT, the tax obligation arises on the day the goods are dispatched. However, for large machinery, ships, and aircraft with a production cycle exceeding 12 months, the obligation occurs on the date of receiving prepayments or as per the written contract [4][5]. - For corporate income tax, income should be recognized when the goods are dispatched, regardless of the pre-sale arrangement [4][5].