Enterprises buy gifts for customers for socializing, promotion and sales, or donate and sponsor. If the ownership of assets changes, it should be regarded as sales confirmation income according to regulations, included in operating income according to market price, and included in operating cost along with purchase cost.
Debit: non-operating expenses 500
Credit: goods in stock 500/ 1. 13.
Pay taxes-VAT payable (output tax) 500*0. 13.