无偿赠送礼品应注意相关税务处理无偿赠送和买一赠一的增值税处理一、无偿赠送增值税处理。根据《增值税暂行条例实施细则》第四条第八项的规定,单位或者个体工商户将自产、委托加工或者购进的货物无偿赠送其他单位或者个人,视同销售。其销售价格根据《增值税暂行条例实施细则》第十六条规定的顺序确定销售额。二、买一赠一增值税处理。对于销售额的确定,强调销售额和折扣额应在同一张发票上,否则赠品应按无偿赠送视同销售处理。 Gratuity gifts should pay attention to the relevant tax processing gratis donation and buy one get one free processing of value-added tax, a gratis gift of value-added tax processing. According to the provisions of Article 4, Item 8 of the Detailed Rules for the Implementation of the Provisional Regulations on Value Added Tax, units or individual industrial and commercial households shall treat their own production, entrusted processing or purchase of goods as other units or individuals for sale as sales. The sales price is determined according to the order of Article 16 of the Detailed Rules for the Implementation of the Provisional Regulations on Value Added Tax. Second, buy a gift of a value-added tax treatment. For the determination of sales, emphasis on sales and discounts should be the same invoice, or gifts should be treated as gratis sales.