中文：

赠送是一种无偿的行为，通常是在销售商品或提供服务时，商家为了促销或感谢客户而采取的一种手段。然而，在赠送商品或服务时，商家需要缴纳增值税，这可能会让一些人感到困惑。

首先，让我们了解一下增值税是什么。增值税是一种消费税，是对商品和服务的增值部分征收的税种。在赠送商品或服务时，虽然商家没有获得直接的现金收入，但是这些商品或服务的价值已经在商家的收入中得到了体现。因此，根据税法规定，商家需要缴纳增值税。

此外，赠送行为在商业中也被视为一种营销手段。商家通过赠送商品或服务来吸引客户，增加销售量和知名度。这种营销策略可以帮助商家扩大市场份额，增加销售额和利润。因此，对于商家来说，赠送虽然是一种无偿的行为，但是它具有商业目的和经济价值。

最后，需要注意的是，赠送商品或服务的增值税税率与正常销售的税率相同。这意味着商家在缴纳增值税时不会因为赠送的商品或服务而面临额外的税收负担。

英文：The gift is a kind of free act. It is usually a way for merchants to promote sales or express thanks to customers while selling goods or providing services. However, when giving away goods or services, merchants need to pay value-added tax (VAT), which may puzzle some people.

First, let's understand what VAT is. VAT is a consumption tax that is imposed on the value-added part of goods and services. When giving away goods or services, although the merchant does not obtain direct cash income, the value of these goods or services has been reflected in the merchant's income. Therefore, according to tax law regulations, merchants are required to pay VAT.

Moreover, the act of giving away is considered a marketing tool in business. Merchants attract customers by giving away goods or services to increase sales volume and visibility. This marketing strategy can help merchants expand market share, increase sales and profits. Therefore, for merchants, giving away goods or services, although a free act, has commercial purposes and economic value.

Finally, it should be noted that the VAT rate for gifts is the same as the normal sales tax rate. This means that merchants do not face additional tax burdens when paying VAT for gifts.