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近年来,为适应市场竞争需要,油品销售企业采取了不同的促销手段,以提升企业竞争力,提高市场占有率。各种不同的促销手段面临着不同税负,如果不能正确地做好促销业务税务筹划及核算,将会增加企业潜在的税务风险。本文将根据目前常用的几种促销方案,分析油品销售企业应如何做好税务筹划。一、加油赠送积分加油赠送积分业务是一种事先承诺销售数量或金额累计达到一定
In recent years, in order to meet the needs of market competition, oil sales companies have taken different promotional measures to enhance their competitiveness and increase market share. Different types of promotional tools face different tax burdens, and if they can not correctly plan and calculate the tax revenue of the sales promotion business, the potential tax risks of the enterprises will be increased. This article will be based on the current several commonly used marketing programs, analysis of oil sales companies how to make tax planning. First, fuel donated points Refuel points business is a commitment to advance the amount of sales or total reached a certain amount