How to explain the gift with the company name? Is it the advertising fee?

1, VAT general taxpayer enterprise, whose products are printed with the name of the enterprise, and provided to customers or consumers free of charge, is regarded as sales, and is accounted for through non-operating expenses.

2. For example, a general VAT taxpayer enterprise gives a batch of products produced by itself to consumers free of charge. The cost of this batch of products is 60,000 yuan, the tax payable is100,000 yuan, and the value-added tax rate is 17%:

Debit: non-operating expenses 1 17000.

Loan: main business income 100000.

Taxes payable-VAT payable (output tax) 17000

Meanwhile:

Debit: The main business cost is 60,000 yuan.

Credit: 60000 goods in stock

Hereby answer!