2 thoughts on “How to deal with small gifts in the nature of advertising in corporate income tax”
Alex
"Notice of the State Administration of Taxation on the Taxation of Enterprise Revised Asset Income Tax". The number: National Taxation Letter [2008] No. 828 . The following situations where enterprises transfer assets to others are because the ownership of the asset ownership has changed and does not belong to it. Internal disposal assets shall be deemed to be determined to determine the income in accordance with regulations. (1) for marketing or sales; (2) for communication entertainment; (3) for employee rewards or benefits; (4) used for dividend dividends for dividend dividends Distribution; (5) used for external donations; (6) The purpose of changing the ownership of asset ownership.
"Notice of the State Administration of Taxation on the Taxation of Enterprise Revised Asset Income Tax". The number: National Taxation Letter [2008] No. 828
. The following situations where enterprises transfer assets to others are because the ownership of the asset ownership has changed and does not belong to it. Internal disposal assets shall be deemed to be determined to determine the income in accordance with regulations.
(1) for marketing or sales;
(2) for communication entertainment;
(3) for employee rewards or benefits;
(4) used for dividend dividends for dividend dividends Distribution;
(5) used for external donations;
(6) The purpose of changing the ownership of asset ownership.
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