Core Viewpoint - The article discusses the importance of proper tax handling during promotional activities, emphasizing compliance with tax regulations when issuing invoices for discounts and sales promotions [6][17]. Group 1: Promotional Activities and Tax Handling - The company successfully increased order volume through promotional activities, specifically "buy three get 20% off" and "spend 300 get 50 off" [6][19]. - It is crucial for the company to ensure that the tax department supports the invoicing process to meet customer demands [6][18]. - Tax regulations require that discounts must be clearly indicated on the same invoice as the sales amount to be eligible for tax deductions [21][23]. Group 2: Invoice Issuance and Compliance - If discounts are issued on a separate invoice, the company cannot deduct the discount amount from the taxable sales amount, which must be calculated based on the original price [23][26]. - Simply noting the discount in the remarks section of the invoice is insufficient for tax purposes; the discount must be explicitly stated in the amount section of the invoice [26][24]. - The article highlights the process for adjusting invoice limits with tax authorities if the current month's limit is reached, ensuring compliance with tax obligations [7][9].

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].