销售折让、销售折扣和返利的会计与税务处理（Accounting and tax treatment of sales discount, sales discounts and rebates.）.docVIP

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销售折让、销售折扣和返利的会计与税务处理（Accounting and tax treatment of sales discount, sales discounts and rebates.）.doc

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销售折让、销售折扣和返利的会计与税务处理（Accounting and tax treatment of sales discount, sales discounts and rebates.）

销售折让、销售折扣和返利的会计与税务处理（Accounting and tax treatment of sales discount, sales discounts and rebates.） A sales discount, the definition of accounting and tax treatment The so-called discount, the current accounting standards and accounting system is the same, clear specification. The Ministry of Finance issued 98 years of the enterprise accounting standards income fourth definition: sales discount, refers to the enterprise due to substandard quality of goods sold and the price concessions given. Finance [2000]25 enterprise accounting system eighty-sixth gives a definition of exactly the same. Let the accounting for sales discount, the Ministry of Finance Decree No. [1992]5 enterprise accounting standards (i.e. basic standards) forty-sixth stipulates: the return of sales, sales allowances and sales discount as deduction item of operating revenue accounting. Enterprise accounting standards income sixth stipulates: the sales discount occurs in the actual offset current income. Enterprise accounting system eighty-sixth provisions are also given the same. Therefore, enterprises in the quality of the sales discount, accounting shall be deducted directly sales revenue. Rules for the implementation of the provisions of article eleventh of the Ministry of finance documents Caifa No. [1993]38 word the VAT regulations: the general taxpayer for sales return or discount and refund VAT purchase, should occur sales return or discount the current output tax deduction. The sales discount should be deducted the tax base of the spirit. Therefore, the taxpayer shall, after deducting the discount sales declare vat. But the State Administration of Taxation on the taxpayer to the newspaper fold reduction also provides additional constraints. In Guoshuifa No. [1993]150 special VAT invoice use regulations provisions of article twelfth, the seller must recover the old invoices, the tax authorities for examination and approval or the buyer return and claim discount certificate, to deduct current