Can the gift amount of the hotel prepaid card be deducted as sales before tax?

The activity charge of 1000 and the gift of 100 are regarded as commercial discounts, and there is no extra sales expense of 100 yuan. Because of the commercial discount, that is to say, 1 1 package only charges 1000, and1/package was originally 65438.

Results Tax-included income 1 0,000 yuan, outbound income 1 1 package * cost price = sales cost.

I don't want to say more, just one sentence: 100 yuan can be deducted before tax, which may cause complications.

Tax-included income 1 000 yuan, 10 package delivery * cost price = sales cost, and separate blank for reimbursement 1 000 yuan. As soon as the tax audit saw that the IOUs arrived at the warehouse and were given to others, they were immediately recorded as an increase. But the warehouse needs 1 package.

Income including tax 1000 yuan, outbound1/package * cost price = sales cost, separate blank 100 yuan for reimbursement, and the answer of 100 yuan can be deducted before tax, which is wrong.