单用途预付卡

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【涨知识】@企业财务,单位发放福利,这些知识您知道吗?
蓝色柳林财税室· 2025-09-22 13:36
欢迎扫描下方二维码关注: 来源上海税务 欢迎扫描下方二维码关注: 好的,今天我们就通过以下三个问答,一起了解一下吧! 申税小微 如果是单位自产的货物,需要 视同销售 ,应缴纳增值税。 根据《 中华人民共和国增值税暂行条例实施细则 》第四条第五款规定, 单位或者个体工商户将自产、委托加工的货物 用于集体福利或者个人消费应视同销售货物。 如果是单位外购的货物,则不得抵扣进项税额,如果已抵扣,需要作 进项税额转出 。 根据《中华人民共和国增值税暂行条例》第十条第一款规定,用于集体福利或者个人消费的购进货物进项税额不得从销 项税额中抵扣。 无论是自产还是购进的货物,赠送给他人,均需视同销售,缴纳增值税。 根据《中华人民共和国增值税暂行条例实施细则》第四条第十款规定,单位或者个体工商户将自委托加工或者购进的货 物无偿赠送其他单位或者个人应视同销售货物。 根据《国家税务总局关于营改增试点若干征管问题的公告》(国家税务总局公告2016年第53号)规定:单用途卡发卡企 业或者售卡企业(以下统称"售卡方")销售单用途卡,或者接受单用途卡持卡人充值取得的预收资金,不缴纳增值税。 售卡 方可按照有关规定,向购卡人、充值人开具增值税 ...
企业失信期间仍在发行预付卡,北京通报两起违规案件
Xin Jing Bao· 2025-08-28 15:20
Core Viewpoint - The article highlights the illegal issuance of prepaid cards by companies listed as untrustworthy, emphasizing the need for regulatory enforcement to protect consumer rights and ensure business integrity [1][2][3][4]. Group 1: Regulatory Actions - Beijing's market regulatory authority has penalized companies for issuing prepaid cards while being listed as untrustworthy, with fines totaling over 240,000 yuan in the first half of the year [1][2]. - The enforcement actions are based on the "Beijing Regulations on the Management of Single-Purpose Prepaid Cards," which prohibits untrustworthy entities from issuing prepaid cards [1][4]. Group 2: Case Studies - A Chinese restaurant chain was found to have issued 100 prepaid cards and collected nearly 20,000 yuan from consumers while being listed as untrustworthy, leading to immediate cessation of card issuance and a fine for multiple violations [2]. - A high-end restaurant, despite being recognized with Michelin and Black Pearl awards, was found to have issued prepaid cards worth 290,000 yuan during its untrustworthy status, alongside false claims about its ingredient sourcing [3]. Group 3: Consumer Protection - The issuance of prepaid cards relies heavily on the creditworthiness of the issuer, and consumers' rights are at risk if the issuer is untrustworthy [4][5]. - Consumers are advised to verify the credit status of businesses and ensure formal contracts are signed when purchasing prepaid cards to safeguard their interests [5].