Tax Planning: Planning Ideas For Bundling Sales

It is seen that there are four main characteristics in the analysis of bundling sales from the perspective of business behavior: first, it is necessary to sell the different types of bundles or different categories of goods together and sell them separately, and two is to sell all kinds of goods bundled together and all kinds of goods together for sale at a single price. Generally speaking, the price of the bundled products does not distinguish which commodity price is geometric, or even distinguish, it is also to meet the requirements of the tax law for invoicing, symbolically determine the price of some commodities, rather than the price of actual pactions; three, the price of bundled sales is less than the sum of the total sales of goods sold separately and by various kinds of commodities, and has low price promotion and competitive advantages; four, it is often tied up by selling goods with unsalable goods or unsalable goods. Bundling sales from most businesses can be done.

It can be seen that bundling is actually a business.

One form is related to and different from other forms of sales taken by merchants.

The difference is that bundling is an act of discount sales with specific conditions. The specific condition is that customers must purchase bundled goods together and not split them. If we must buy one or a part of them, we do not enjoy the preferential rate determined by bundling sales. The so-called discount is that the price of bundled sales is less than the sum of the total price sold separately according to the normal price of each commodity.

However, it should be noted that there are many ways to determine the amount of discount specifically, such as the discount of the total price of the goods sold separately, or the discount of one or part of the commodity price, or the selling price of one or part of the products.

From the point of view of tax treatment, bundling is actually for the sake of enterprises.

A discount sale method is adopted. Therefore, as long as the bundling sale implemented by the enterprise can separately indicate the sales volume and the discount amount on the same invoice, the turnover tax and the enterprise income tax can be calculated according to the net sales after the discount. If the enterprise makes a separate invoice for the discount, no matter how it is handled in the financial sector, the turnover tax and the enterprise income tax can not be deducted from the sales volume.

It can be seen that the tax burden of bundling sales is the lowest in enterprises. Only when sales and discounts are specified on the same invoice, can the turnover tax and corporate income tax be calculated according to the net sales after discounts, so that the overall tax burden of bundling sales will reach a minimum. This method is the best tax planning strategy for the implementation of bundling sales in accordance with the current tax law of our country.

However, it must be noted that if the sale price of one or more of the commodities is abandoned, the marketing price of bundling is only charged for the price of some commodities, while the enterprise only indicates the selling price of some commodities in the sales invoice, and does not relate to the price and discount of other commodities. This has actually become the form of promotion for buying or selling X.

At this time, the sales volume and the discount amount must be the same as the tax law.

Whether the provisions specified separately or according to the provisions of the tax law should be regarded as the same as sales, can not be deducted from the taxable sales amount, or the price of the goods donated to the outside world from the taxable sales volume. Instead, the turnover tax and the enterprise income tax shall be paid in accordance with the provisions of the tax law.

It can be seen that in marketing planning, enterprises should pay attention to analyzing whether the proposed marketing behavior will be consistent with the tax payment characteristics stipulated by the tax law, and avoid increasing the tax burden.