Bundled Promotion: "Fish" And "Bear's Paw" Have To Buy "Houses, Send Air Conditioners" And Pay More Taxes.

One day, I happened to run into a red light when I was driving to a crossroad. When I stopped, a salesman stuffed a window with a sales promotion leaflet.

The leaflet reads a large line: "buy houses, send air conditioners".

The author said to his friend, "if this enterprise really does so, it must pay more taxes."

Why do we pay more taxes?

We assume that the selling price of the house is 200 thousand yuan, and the air conditioning price is 5000 yuan.

Sales of housing, Real Estate Company must pay 5% business tax according to real estate sales, and 200 thousand yuan of housing sales revenue to pay 10 thousand yuan business tax.

The complimentary air conditioners are deemed to be sales and VAT.

According to the rate of 4%, the value added tax of 200 yuan is 5000 yuan.

At the same time, Real Estate Company also has to pay 1000 yuan personal income tax for the individual withholding of air-conditioning.

Therefore, with this promotion method, Real Estate Company will pay more than 1200 yuan for each house sold.

To buy a large commodity and send a small commodity is a way of promotion that many businesses often take. Most businesses choose to promote sales methods. They seldom consider the difference in tax burden between different promotions. They often find the tax burden only when they pay taxes, so a small number of enterprises pay less taxes by evading taxes, so that they are faced with serious tax related risks.

For example, some enterprises sell goods through "buy one get one" or "buy two hundred to send thirty". However, they do not regulate the accounting process, they only declare the goods sold for tax purposes, and do not declare the tax on the donated goods. This is not lawful.

If enterprises are familiar with the pros and cons of various promotional methods, advance planning and take evasive measures, it is possible to achieve both promotions and no increase of tax burden.

To make a metaphor, promotion is "fish". Tax saving is a "bear's paw". Through planning, "fish" and "bear's paw" can be obtained.

Real Estate Company can make plans to pform the way of sales promotion: bundling sales of houses and air conditioners, converting "buying houses to air conditioners" to "selling air-conditioned houses", and the overall selling price is still 200 thousand yuan, which is actually adding the value of air conditioning to the value of housing.

Although seemingly simple word games, there is a big difference between tax and housing, and air conditioning becomes inseparable. Enterprises only pay business tax according to the selling price of housing.

The essence of bundling sales is to combine two or more kinds of products which are independent sales tax or different tax rates, and combine them with ingenious ways, so that they can apply lighter taxes and tax rates to lighten the tax burden of the two products.

Some of the bundling sales are clearly stipulated in the tax law, such as the telecommunications sector selling mobile phones, providing communication services, selling mobile phone revenues, paying business tax instead of paying VAT, and taxpayers who do not specify the tax law need to plan and lighten their tax burden.

Maybe many people, including the financial staff of Real Estate Company, think that we are selling houses to air conditioners. We never paid VAT and personal income tax for the air conditioners we donated. The tax authorities have not checked them yet, but no problem is not equal to no problem.

Similarly, some Real Estate Company also promised to give anti-theft doors, water heaters and other commodities when they sold their houses.

Sometimes, in order to avoid the quality problems that may arise from these commodities, enterprises still indicate the nature of the gifts in the purchase contracts, which provides good evidence for the taxation of the tax authorities.

Therefore, when the enterprise adopts the sales promotion mode of "selling air-conditioned houses", it is not agreed that the air conditioner is a gift in the purchase contract signed, but it can be agreed that the premises, including air conditioning, and other ancillary facilities.

When the company launches detergent sales promotion, the promotion method is "increase the volume without increasing the price".

From the point of view of tax planning, this is a good way to promote sales.

If the enterprise says "buy 500 grams of washing powder to deliver 100 grams" in the promotion, then the enterprise will pay the value-added tax and withhold the personal income tax for the 100 grams of washing powder.

But the company does not publicize this way, it is "increase the volume not to increase the price", is equivalent to 600 grams of washing powder sells 500 grams the price, the quantity increases, the price does not change, in essence belongs to "reduces the sale" the way.

Enterprises only have to pay taxes according to the selling price.

The above two sales promotion schemes were circumvented by bundling sales, thereby reducing the tax burden.

There are many similar ways of promotion.

Enterprises should understand and master some methods and skills of tax planning, and plan their promotional activities in advance, so as to lighten the tax burden.

Bundling marketing provides a good way of thinking for everyone. As long as we make good use of it, we can find an effective way to reduce tax burden for our enterprises.

Wei