A shopping card voucher. (Now it is generally distributed to customers or as employee benefits). The face value of this card is 100 yuan, 200 yuan, 300 yuan, 500 yuan and 1000 yuan. Generally, some large shopping malls and supermarkets have their own shopping cards (some are also called VIP membership cards, VIP cards and bonus cards) for sale.

(1) If you buy goods or services by card, you can only get a shopping list, which can be deducted before tax according to relevant regulations, such as purchasing fixed assets and office supplies;

(2) If the gift card is distributed to the employees of the enterprise as welfare, which belongs to the employee welfare expenses, the personal income tax shall be withheld and remitted by the copy of the card purchase invoice, the employee card signature record and the salary of the current month, and deducted before tax in accordance with the relevant regulations;

(3) If the gift card is used to entertain or give away customers, it will be included in the business entertainment expenses, and will be accounted for with the relevant materials such as the copy of the card purchase invoice to prove the authenticity of the business. The company will withhold and remit 20% personal income tax according to the "other income" item;

(4) If the products are given to customers in the form of buying gifts, for example, a certain amount of prepaid cards (no more than 5,000 yuan) can be given when the sales amount reaches a certain level. At this time, the invoice and related gift certificates obtained when purchasing the prepaid card should be deducted according to the sales expenses-promotion expenses before tax, regardless of the issue of withholding personal income tax.

Information card issuing enterprises are enterprises that issue single-use cards in accordance with the relevant provisions of the state.

Single-use cards issued by card-issuing enterprises in accordance with the relevant provisions of the state can only be cashed in the prepaid vouchers of goods or services within the enterprise, the group to which the enterprise belongs or the franchise system of the same brand.

If a multi-purpose card issuer issues in a specific carrier and form, it can purchase the prepaid value of goods or services outside the card issuer. Following the above example, if the prepaid card purchased is not limited to Store A but universal, it is a multi-purpose card. Multi-purpose cards and single-purpose cards involve the same financial and tax treatment.

Enterprises within the group or within the franchise system of the same brand, which are formulated by the card-issuing enterprises of the card-selling enterprise group or brand card-issuing enterprises and undertake the business of selling, recharging, reporting loss, changing and returning single-use cards.

Baidu encyclopedia-shopping card