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个人取得企业赠送的礼品,怎样才不缴个人所得税? - 北京代理记账

个人取得企业赠送的礼品,怎样才不缴个人所得税?

2021-04-01上一篇 : |下一篇 :

个人取得企业赠送的礼品,怎样才不缴个人所得税? 资讯 第1张

企业向个人赠送礼品,怎样才不缴个人所得税?

企业在销售商品(产品)和提供服务过程中向个人赠送礼品,属于下列情形之一的,不征收个人所得税:

1.企业通过价格折扣、折让方式向个人销售商品(产品)和提供服务;

2.企业在向个人销售商品(产品)和提供服务的同时给予赠品,如通信企业对个人购买手机赠话费、入网费,或者购话费赠手机等;

3.企业对累积消费达到一定额度的个人按消费积分反馈礼品。

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