出于市场推广、形象宣传以及职工业绩奖励、扶危济困等原因,企业向个人赠送礼品的情况越来越普遍,有的涉及的金额还较大,如果处理不好往往会给企业造成不必要的税收风险,导致经济利益的流失。那么,企业向个人赠送礼品,应考虑哪些税收问题呢?一、增值税方面1.对于属于个人消费性质的赠送要区分自产(含委托加工,下同)和外购两种情况个人消费一般是指企业为内部职 For the reasons of market promotion, image promotion, staff performance rewards and helping the poor and other difficulties, enterprises present gifts to individuals more and more, and some involve large amounts of money. If they are not properly handled, they often cause unnecessary taxation to the enterprises Risk, leading to the loss of economic interests. Then, enterprises to give gifts to individuals, what tax issues should be considered? First, the value-added tax 1. For individuals who belong to the nature of the gift to distinguish between production (including commission processing, the same below) and purchased two cases of personal consumption Refers to the internal work of enterprises