企业为了增加产品的市场占有率,往往会采取多种多样的销售方式。不同的销售方式对企业的税负影响不同。企业在决定采取何种销售方式之前,必须明确税法对各种不同销售方式的规定,这样才能达到节税目的。送赠品是商家常用的促销手段之一。赠品的形式较为多样,其会计处理不同于商业折扣,而目前在《会计准则》和《企业会计制度》中又没有明确规定,笔者试对赠品的会计处理及所涉及的主要税种如何筹划略作探讨。一、对同种商品“买赠”该销售行为目前通常使用的会计处理方法是:将普通销售的商品按正常 Enterprises in order to increase market share of products, often take a wide range of sales methods. Different sales methods have different impact on the tax burden on the business. Before deciding what kind of sales methods an enterprise must make, it is imperative to clarify the stipulations of tax laws on various sales methods in order to achieve the purpose of tax saving. Give gifts is one of the common business promotions. The form of gifts is quite diverse. The accounting treatment is different from the commercial discounts. At present, there is no explicit stipulation in the Accounting Standards and the Accounting System for Business Enterprises. The author tries to plan the accounting treatment of the gifts and the main taxes involved Discussion. First, the same kind of goods “buy gift ” The sales behavior is usually used accounting method is: the ordinary sales of goods as normal