送客人礼物，能报进公司开销中么？

年轻时代

用个人账户买的礼物，送给客人的。比如吃的，玩具等。能报进公司开销么？

无知的80后

貌似GIFT CARD可以，每个客户限额300. 坐等高人解答！

yw0830

Legally you can included in company expenses, but is not tax deductible. That meant your tax accountant would prepare your company tax return as follows:



Taxable profit:                                               $2000 (after gift to customers say $500)
Add back non-tax deductible expenses:        $  500
Adjusted taxable profit                                  $2500
Tax 30% for company                                   $  750

yw0830

无知的80后 发表于 2012-12-25 20:46
貌似GIFT CARD可以，每个客户限额300. 坐等高人解答！

Benefits including gift card less than $300 provided to each employee per year would be exempted from FBT. That would be ok.

However, gift cards provided to customers (客户) is not tax deductible at any time.

Some of company bookkeepers or accountants would hide these amounts under advertising & promotion account.

Poweregg

• Gifts to clients for home consumption are tax deductible.
Gifts to employees and directors are also tax free, provided
they are provided infrequently and are less than $300 each.
• Buy Wish gift cards, perfume or some bottles of wine and
save 40% of the cost by claiming back the GST as well as a
tax deduction!
• Contrast this to taking your client or employee out to
dinner, or giving them movie tickets. The ATO considers this
“entertainment” and this is not tax deductible, nor is the GST
claimable, regardless of who it’s for or the monetary amount.

LoveIverson

学习一下

melgrace

应该都可以打入经营成本。希望高手指点。

maggiezhu99

Mark

ItsThere

Poweregg 发表于 2012-12-25 21:36
• Gifts to clients for home consumption are tax deductible.
Gifts to employees and directors are al ...

员工聚餐不可以用来扣税？