购物狂欢背后的增值税小知识

Core Viewpoint - The article discusses various promotional activities and their implications for value-added tax (VAT) treatment, highlighting specific scenarios and relevant policies. Group 1: Pre-sale Deposits and Final Payments - In the case of pre-sale deposits and final payments, the deposit is ¥60.00, and the final payment can be made on October 30 at 20:00, potentially using promotional discounts. Revenue recognition occurs on the day of goods delivery, except for large machinery, ships, and aircraft, where it is recognized on the receipt of prepayment or the agreed payment date [3]. Group 2: Discounts and Reductions - For promotional events like "Double 12," the price after national subsidies is approximately ¥463.75, down from ¥999, with an official discount of 12% saving ¥120. When discounts are applied, if the sales amount and discount amount are separately indicated on the same invoice, VAT is levied on the discounted sales amount. If the discount is issued on a separate invoice, it cannot be deducted from the sales amount [4]. Group 3: Trade-in Programs - In trade-in scenarios, the estimated discount is ¥83. The final price after applying a 10% coupon is approximately ¥1166.16. For trade-in sales, the sales amount should be determined based on the market price of the new goods. For gold and silver jewelry trade-ins, VAT is levied on the actual price received excluding VAT [5]. Group 4: Returns and Quality Issues - The article also addresses scenarios involving returns and refunds, including reasons such as incorrect size selection or dissatisfaction, with a 7-day no-reason return policy. Refunds can be negotiated based on mutual agreement or quality discrepancies [6].