The cost of 100 yuan for shopping mall promotion is 50 1. 100 yuan for 20% off. 2 full 100 free 20 shopping rolls 3 full 100 free 20 yuan gift 4 full prize to win a winning rate of 20%

It is assumed that the shopping mall sells for 100 yuan, and each analyzes their respective tax burdens and net profit after tax according to the above plans (do not consider additional taxes such as urban construction tax and educational costs):

Option 1: Send discounts when you are full. This plan sells 100 yuan products and charges 80 yuan. It only needs to indicate the discount amount on the sales bill. The sales income can be calculated at the amount after discount. : Affective value -added tax = (80 ÷ 1.17) × 17 %- (60 ÷ 1.17) × 17%= 2.90 (dollars); sales of gross profit = 80 ÷ 1.17-60 ÷ 1.17 = 17.09 (dollars); = 17.09 × 25%= 4.27 (dollars); net income after tax = 17.09-4.27 = 12.82 (dollars).

Igly: Send vouchers when you are full. According to this solution, the company sells 100 yuan products and collects 100 yuan, but the discount coupon is 20 yuan, and the customer is equivalent to obtaining the discount date of the next shopping.
The value -added tax = (100 ÷ 1.17) × 17 %- (60 ÷ 1.17) × 17%= 5.81 (yuan);

1.17 = 34.19 (dollars);

This corporate income tax = 34.19 × 25%= 8.55 (dollars);

net income after tax = 34.19-8.55 = 25.64 (dollars To.

. When the customer uses a discount coupon next time, the mall will have tax and profit calculated based on the plan. Therefore, compared with the plan, the scheme two only has more inflow funds than the plan. The time value of the incremental part can also be said to be a "extension" discount.

Chat scheme 3: Gift gifts. Under this solution, the gift behavior of the enterprise is paid gifts. It should not be regarded as the sales behavior. It is just not stripped out. Therefore, the input tax of the gift should be allowed to apply for deduction, and the amount of output tax should not be calculated again when gift gifts.); However, the gifts are purchased for outsourcing, and their sales revenue and costs are 12 yuan for procurement costs. The relevant calculations are as follows:

) × 17%-12 ÷ 1.17 × 17%= 4.07 (dollars);

The tax law stipulates that cash and physical objects shall be issued for relevant personnel of other units and departments shall be deducted and pays personal income tax in accordance with regulations. ; Taxes are deducted and paid by the payment unit. In order to ensure that the benefit customers are 20 yuan, the goods worth 20 yuan in the mall should not include personal income tax, and the tax shall be borne by the mall. 1 20 %) × 20 % = 3.3 (dollars);

Sales gross profit = 100 ÷ 1.17-60 ÷ 1.17 12 ÷ 1.17-12 ÷ 1.17 = 34.19 (dollars);

The corporate income tax = 34.19 × 25%= 8.55 (dollars);

net income after tax = 34.19-8.55-3.3 = 22.34 (dollars).

Igam 4: Give cash when full. The cash behavior of returning the mall is also a commercial discount. Compared with the scheme, it is only the difference between the fixed rate discount and the fixed discount. The relevant calculations are as follows.

In this case, the cash given to the personal income tax must be paid, and the merchant shall be borne by the merchant.

The value -added tax = (100 ÷ 1.17) × 17 %- (60 ÷ 1.17) × 17%= 5.81 (yuan)
n (1 20 %) × 20 % = 3.3 (dollars);

The sales of sales = 100 ÷ 1.17-60 ÷ 1.17 = 34.19 (dollars);

=34.19×25%=8.55（元） rnrn　　企业利润=100÷1.17－60÷1.17-20-3.3=10.89（元） rnrn　　税后净收益= 10.89-8.55 = 2.34 (dollars).

If 5: Get the amount when full. According to this solution, the mall implements a discount of increasing the price for the purchase of 100 yuan. The sales revenue collected by the mall has not changed, but due to the implementation of bundled sales, the suspected "free gift" is avoided, so the cost of the increase can be listed normally. The relevant calculations are as follows:

= (100 ÷ 1.17) × 17% - (60 ÷ 1.17) × 17 %- (12 ÷ 1.17) × 17%= 4.07 (dollars);

÷ 1.17-12 ÷ 1.17 = 23.93 (dollars);

5.98 = 17.95 (dollars).

In the above scheme, compared with the plan 1 of the plan, that is, the 20 yuan product (cost is 12 yuan) for normal sales trials. ÷ 1.17) × 17% - (12 ÷ 1.17) × 17%= 1.16 (dollars); sales of sales = 20 ÷ 1.17-12 ÷ 1.17 = 6.84 (dollars); Yuan); net income after tax = 6.84-1.71 = 5.13 (dollars).

In the calculation method above, the plan can finally obtain a net profit after tax (12.82 5.13) = 17.95 yuan, which is roughly equal to the solution five. If discount sales are still made, there is still a certain gap after tax net income. And whether the re -sales of the plan can achieve uncertainty in time, so you must also consider the time value of inventory occupation of funds.

In summary, the best solution for the mall "full" is the promotion method of the discount coupon, followed by the gift plan, and the "full amount of the full -increase -the increase will not be increased. In the end of the price increase, it is a discount, and the way to return cash is not advisable.