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

销售折让、销售折扣和返利的会计与税务处理（Accounting and tax handling of sales discounts, sales discounts and rebates） In the process of rapid economic marketization in China, commercial transactions are becoming more and more diverse and complicated. Sales discounts, sales discounts, return profits, in a wide variety of forms. As the accounting standards and accounting system to guide the transactions of the transaction entities, due to complex reasons, the provisions made by the Ministry of finance do not coincide with each other, leading to the confusion of accounting treatment methods of enterprises. At the same time, as to guide the taxpayers for tax treatment of tax regulatory documents, the State Administration of Taxation provisions are too vague, lack of rigor and rationality, leading to the inconsistent local tax law enforcement agencies of law enforcement standards, taxpayers not only frequently confused, guilty, and stringent control system has invoice of the accounting method of enterprise accounting has the consequences of improper influence, resulting in the distortion of accounting information. This article attempts to clarify the current situation, put forward the appropriate countermeasures for taxpayers, and make recommendations on the tax authorities to further improve the relevant standards. First, the definition of sales allowances, accounting and tax treatment The so-called sales discount, the current accounting standards and accounting system have the same, clear specifications. The fourth definition of enterprise accounting standards revenue, issued by the Ministry of Finance in 98, is sales discount, which refers to the reduction in selling price due to the unqualified quality of the goods sold. Accounting [2000]25 number enterprise accounting system eighty-sixth article gives the identical definition. Let the accounting for sales discount, the Ministry of Finance Decree No. [1992]5 enterprise accounting standards (i.e. basic standards) forty-sixth stipulates: