无偿赠送需要缴纳消费税吗？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	无偿赠送需要缴纳消费税吗？
释义	法律分析：企业采用与销售数量或销售额没有关系的实物赠送方式，税收上一般按征税处理。法律依据：《增值税暂行条例实施细则》第四条将自产、委托加工或者购进的货物无偿赠送其他单位或者个人，视同销售货物。《中华人民共和国企业所得税法》第九条企业发生的公益性捐赠支出，在年度利润总额12%以内的部分，准予在计算应纳税所得额时扣除。而无偿赠送给非公益性社会组织和非政府相关部门的支出，不允许在税前扣除。
随便看	培训机构被骗怎么解决合肥办理造价师需要什么条件报考驾校被中介骗怎么办培训机构不满300平方怎么办公司内部培训收费合法吗机电三级资质申报条件机电安装三级资质办理条件建筑工程资质等级怎么考建筑工程资质等级怎么考机电安装三级资质办理条件办理三级建筑资质需要多少个建造师机电工程三级资质三级资质需要几个建造师？三级资质需要几个建造师什么是三级建造师？三级资质需要几个建造师机电安装三级资质办理条件三级施工资质可以承接多大工程捡手机还能收回吗老人没手机应该领电子社保卡？捡到手机能拿回家吗电信卡协议失效2年，现在该怎么办？电信卡协议2年现在不想用了怎么办？选择招标的组织形式有哪些招标文件的组成内容包括多选 Child Welfare Board China China and foreign countries China Council for the Promotion of International Trade Provisional Rules for General Average Adjustment China Export Commodities Trade Fair China Insurance Clause China-made Chinanet China's coastal economic development strategy China's foreign exchange control China's mainland China Yearbook Chinese Chinese and foreign Chinese and foreign agreement on judicial assistance Chinese and foreign commercial joint venture bank Chinese and foreign contract for assembling parts supplied by customers Chinese and foreign contract for buyer's credit Chinese and foreign contract for labor and technological services Chinese and foreign contract for labor services Chinese and foreign contract for processing materials supplied by customers Chinese and foreign contract for project authorization Chinese and foreign contract for sales of goods Chinese and foreign contract for technical know-how Chinese and foreign contracts for processing materials or assembling parts supplied by customers

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