Group 1 - The article discusses tax policies supporting the housing rental market, specifically a 4% property tax rate for individuals renting out housing, regardless of its use, and exemption from urban land use tax [2] - It outlines a temporary tax reduction policy for small-scale VAT taxpayers, small and micro enterprises, and individual businesses, which will be in effect from January 1, 2023, to December 31, 2027, halving the resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding securities transaction stamp duty), cultivated land occupation tax, education fee surcharge, and local education surcharge [2] - The article references the implementation details of the VAT regulations and the treatment of certain business activities as sales of goods, including the transfer of non-monetary assets and donations [7][8]

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]

Group 1 - The article discusses the concept of "deemed sales" under VAT regulations, outlining specific scenarios where goods and services are treated as sales for tax purposes [2][3][4] - It specifies that certain actions by businesses or individual entrepreneurs, such as transferring goods for consignment or using goods for non-VAT taxable projects, are considered deemed sales [2][4] - The article also highlights that the transfer of intangible assets or real estate under certain conditions is treated as a sale, with exceptions for public welfare purposes [3][4] Group 2 - The article details the conditions under which enterprises must recognize deemed sales, including non-monetary asset exchanges and the use of goods for donations, sponsorships, or employee benefits [4] - It emphasizes that the transfer of assets to others, which results in a change of ownership, must be recognized as deemed sales for income determination [4] - Specific scenarios such as market promotion, employee rewards, and donations are listed as instances where asset transfer is considered a deemed sale [4]

Core Viewpoint - The article discusses the regulations regarding the treatment of certain transactions as deemed sales under the Value-Added Tax (VAT) system in China, outlining specific scenarios where such transactions occur and their implications for tax obligations [4][6][11]. Group 1: Deemed Sales of Goods - The article specifies various behaviors that are considered deemed sales of goods, including consignment sales, internal transfers for sales purposes, and the use of goods for non-VAT taxable projects [4][5]. - It highlights that goods provided for collective welfare or personal consumption, as well as goods distributed to shareholders, also fall under deemed sales [4][5]. Group 2: Deemed Sales of Services and Intangible Assets - The article states that providing services without charge is considered a deemed sale unless it is for public welfare [5][6]. - It also mentions that the transfer of intangible assets or real estate without charge is deemed a sale, with exceptions for public welfare purposes [5][6]. Group 3: Tax Obligations and Timing - The article clarifies that the tax obligation for deemed sales of goods occurs on the day the goods are transferred [11]. - It emphasizes that specific regulations apply to the timing of tax obligations for various deemed sales scenarios [11].