when the hotel restaurant coupons are given away, there is no realistic obligation, so accounting treatment is not needed for the time being. When the customer actually consumes, it is regarded as sales, and the corresponding income should be confirmed.

Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax stipulates that "the following acts of units or individual industrial and commercial households shall be regarded as selling goods:

(1) delivering the goods to other units or individuals for consignment;

(2) sell goods on a commission basis;

(3) Taxpayers with more than two institutions and unified accounting transfer goods from one institution to other institutions for sale, unless the relevant institutions are located in the same county (city);

(4) using self-produced or commissioned goods for non-VAT taxable items;

(5) using self-produced or commissioned goods for collective welfare or personal consumption;

(6) providing the goods produced, processed or purchased as investment to other units or individual industrial and commercial households;

(7) distributing the self-produced, commissioned or purchased goods to shareholders or investors;

(8) giving the goods produced, commissioned or purchased to other units or individuals free of charge.