What is the entrance free of property fees?

Free gift units are regarded as sales,

Debit: non-operating expenses,

Loan: income from main business,

Loan: tax payable-value-added tax payable-input tax,

According to the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax, the following acts of units or individual operators are regarded as selling goods:

(1) Deliver the goods to others for consignment;

(2) Consignment of goods;

(three) taxpayers with more than two institutions and unified accounting transfer their goods from one institution to other institutions for sale, except that the relevant institutions are located in the same county (city);

(4) Use the goods produced by itself or commissioned for non-VAT taxable items;

(5) Providing the goods produced, processed or purchased as investment to other units or individual operators;

(6) distributing the goods entrusted for production, processing or procurement to shareholders or investors;

(seven) the self-produced or commissioned goods are used for collective welfare or personal consumption;

(8) Giving goods produced, processed or purchased to others free of charge.