企业赠送礼品免征个税,如何界定征免界限? - uedbet手机app-uedbet手机客户端下载---AAAAA级税务师事务所 全国十强-税务审计-税务代理-税务咨询-税务顾问-税务培训
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企业赠送礼品免征个税,如何界定征免界限?
发布者:管理员|发布时间:05/08/2012 14:16|点击量:106
        《财政部、国家税务总局关于企业促销展业赠送礼品有关个人所得税问题的通知》(财税[2011]50号)第一条规定:企事业单位在促销展业过程中赠送礼品不征个人所得税的情形。
  具体如下:
  1.企业通过价格折扣、折让方式向个人销售商品(产品)和提供服务。
  2.企业在向个人销售商品(产品)和提供服务的同时给予赠品,如通信企业对个人购买手机赠话费、入网费,或者购话费赠手机等。
  3.企业对累积消费达到一定额度的个人按消费积分反馈礼品。除上述规定情形外,其他赠送礼品的情形,均需要扣缴个人所得税。
  
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