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We are often attracted by the "buy one get one free" activities of merchants, and merchants often do promotions in the form of handling some goods or attracting customers to do "buy one get one free". As a customer, from the price

author：Recruitment of financial and accounting taxes

We are often attracted by the "buy one get one free" activities of merchants, and merchants often do promotions in the form of handling some goods or attracting customers to do "buy one get one free".

As a customer, from the price, you will definitely buy affordable; as a merchant, how to calculate and how to invoice is most beneficial to yourself. Today we will talk about the treatment of "buy one get one free".

First of all, to correct the illusion in the minds of some bosses, the bundled sales form of "buy one get one free" does not belong to the concept of donation, and there is no pre-income tax deduction, which is clearly stated in the National Tax Letter (2008) No. 875 "Notice on Several Issues Concerning the Recognition of Enterprise Income Tax Income". However, proper treatment will save some taxes and fees for the enterprise, and the notice also makes it clear that the total sales amount should be apportioned according to the proportion of the fair value of each commodity to recognize each sales revenue.

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