1. 请客户吃饭 - for long term business relations
2. Sales请客户吃饭找公司报销 - 直接关系到业务
3. 送客户小礼品 - 直接跟业务相关
4. 活动抽奖 - 也直接跟业务相关
5. 组织客户活动的餐费 - 也直接关系到业务
哪些能Deduct，哪些不能？能Claim GST不？有 FBT不？
会计是我以前同学。。天天担心我占了ATO便宜。。。
评论
cannot
评论
请客户吃饭能报吧，买礼物，或者礼物卡也说的过去吧
评论
1. 请客户吃饭 - for long term business relations
not subject to FBT, not deductible for income tax purposes,no input tax (GST) credits can be claimed
2. Sales请客户吃饭找公司报销 - 直接关系到业务
not subject to FBT and not deductible for income tax purposes,no input tax (GST) credits can be claimed
3. 送客户小礼品 - 直接跟业务相关
not subject to FBT and a deduction would be allowed provided that it is incurred “in carrying on a business for the purpose of producing future assessable income”, the business is required to prove that the purpose in providing the gift is to generate goodwill or future sales for their business, input tax (GST) credits can be claimed(refer to ATO ID 2004/427)
4. 活动抽奖 - 也直接跟业务
Same as No 3, however if the gift is a gift voucher, then the deductibility of the gift voucher realy depends on whether it has components of entertainment. Gift vouchers such as Coles/Myer would be deductible for income tax purposes. However, if the voucher is for a restaurant, then it would be considered to be entertainment under section 32-5 of the ITAA 1997 and hence not deductible
5. 组织客户活动的餐费 - 也直接关系到业务
not subject to FBT and not deductible for income tax purposes,no input tax (GST) credits can be claimed
评论
gift card is gst free
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