奶茶火出圈，涉税合规请关注

Core Viewpoint - The article discusses the tax implications and compliance issues related to promotional activities in the milk tea industry, emphasizing the importance of accurate income recognition and record-keeping to avoid tax risks [2][3]. Group 1: Income Recognition - Promotional activities such as "one yuan milk tea" and discounts must consider the total taxable income, which includes both online and offline sales, as well as any subsidies from online platforms [3]. - Accurate record-keeping of all income sources, including in-store dining and delivery, is essential for proper tax reporting and to mitigate the risk of underreporting [3]. Group 2: Cost Deductions - When calculating corporate income tax, only actual operating costs directly related to the business, such as tea leaves, milk, packaging materials, rent, and employee salaries, can be deducted [3]. - It is necessary to retain proper invoices and payroll records as evidence for these deductions, while personal consumption receipts cannot be included in business operating costs [3].