Core Viewpoint - The article discusses the tax implications of discounts and promotional sales, emphasizing the importance of correctly issuing invoices to ensure proper tax calculations [5][6][20]. Group 1: Tax on Discounts - When a taxpayer sells goods with a discount, if the sales amount and discount amount are clearly stated on the same invoice, the value-added tax (VAT) can be calculated based on the discounted sales amount [5]. - If the discount amount is only noted in the "remarks" section of the invoice, the full sales amount must be used for tax calculations [5]. Group 2: Promotional Sales - For promotional sales such as "buy one get one free," if they meet the criteria set by the tax authority, VAT can also be calculated based on the discounted sales amount [6]. - The total sales amount for bundled sales should be allocated based on the fair value of each item in the bundle [6]. Group 3: Tax Payment Timing - The timing of tax payment for advance payments depends on when the goods are shipped [7]. - For prepayments, tax is due on the day the goods are shipped, unless specified otherwise in a written contract [7]. Group 4: A-Level Taxpayer Incentives - A-level taxpayers receive several incentives, including public recognition, a higher starting score for the next year's credit rating, and the ability to apply for a larger quantity of VAT invoices at once [13][20]. - Continuous A-level status for three years allows taxpayers to access a green channel for tax matters and receive specialized assistance from tax authorities [15][20]. - Tax authorities have partnered with banks to offer credit loans with favorable rates to A-level taxpayers, facilitating business expansion [18][20].

Group 1 - The article discusses the tax implications of promotional sales strategies such as "buy one, get one free," indicating that if the sales amount and discount amount are separately stated on the same invoice, VAT can be levied on the discounted sales amount as per the regulations outlined in the National Tax Administration's notice [4][4]. - It clarifies that for corporate income tax purposes, such promotional sales do not qualify as donations and therefore do not need to be treated as sales [4]. - The article emphasizes the need to allocate total sales revenue between different products (e.g., outerwear and scarves) based on their fair values when recognizing income [4]. Group 2 - The article provides a step-by-step guide on how to use the electronic tax bureau app for invoice queries, detailing the process from logging in to checking invoice details [12][13]. - It explains the two query modes available in the invoice query section: "full" and "last 24 hours," and how to input the necessary information to retrieve invoice data [13]. - The article outlines the options available for downloading invoices, including viewing, QR code download, PDF, OFD, and XML formats [14].