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一、关于业务铺售过程中捆绑提供通信产品和服务优惠的所得税处理电信企业在发展业务过程中,为留住老用户、发展新用户或鼓励用户入网以及推广使用新业务,采用积分计划等多种营销方式,对达到一定消费规模的用户提供一定额度的业务使用时长、流量或业务使用费优惠折扣,以及采用捆绑销售方式提供的话机或其他有价物品、有价通信卡等支出,应作为商业折扣或成本费用允许在税前扣除。对为了宣传推广而随机给予已有用户或潜在客户免费提供有价通信卡或其他有价物品等支出,应作为业务宣传费按规定标准扣除。
First, on the process of business sales Bundled to provide communications products and services preferential income tax treatment Telecommunications companies in the development of business process, in order to retain old users, develop new users or encourage users to access the network and promote the use of new business, the use of integral planning and more Such marketing methods may provide a certain amount of service usage duration, traffic or business fee discounts for users who reach a certain scale of consumption, and expenditures such as telephones or other value items and valuable communication cards provided through bundling sales should be taken as Commercial discounts or costs are allowed to be deducted before tax. Expenses for providing free cards such as valuable communication cards or other valuables randomly to existing users or potential customers for publicity and promotion should be deducted as the standard for business promotion expenses.