本文選題：買一贈(zèng)一 + 無(wú)償贈(zèng)送　； 參考：《財(cái)務(wù)與會(huì)計(jì)》2016年24期

【摘要】：針對(duì)"買一贈(zèng)一"經(jīng)營(yíng)行為的稅法規(guī)定目前尚不明確,因此有必要厘清爭(zhēng)議的焦點(diǎn),為企業(yè)處理類似業(yè)務(wù)提供借鑒。本文以買房送空調(diào)為例,提出了關(guān)于買贈(zèng)處理方面的兩種觀點(diǎn),并分析了將所贈(zèng)送的空調(diào)作為銷售折扣和作為正常銷售兩種處理方式。
[Abstract]:The tax law on "buy one, give one" is not clear at present, so it is necessary to clarify the focus of the dispute and provide reference for enterprises to deal with similar business. In this paper, taking the purchase of air-conditioner as an example, two viewpoints on the treatment of purchase and gift are put forward, and the two ways of dealing with the donated air-conditioner as sales discount and normal sale are analyzed.
【作者單位】： 武漢軟件工程職業(yè)學(xué)院;
【分類號(hào)】：F812.42;F274

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