If the company gives rebates to private individuals, the steps for accounting account processing are as follows:

First of all, we must distinguish between commissions, rebates and rebates. If it is given to an organization, sales discounts and cash discounts must be applied. If the invoice has not been invoiced, a sales discount will be applied; if the invoice has been invoiced, a cash discount will be applied.

If you give it to one person, it will take a lot of effort to do the billing. This isn't always the case. Some companies will ask for invoices for reimbursement, and some companies will provide free service fees. Both of them have tax risks. The correct approach is to charge a service fee and deduct tax.

Article 2 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Regulating the Collection and Administration of Personal Income Tax for Individual Investors" (Caishui [2003] No. 158). During the tax year, individual investors borrow money from the businesses in which they invest (except sole proprietorships and partnerships), which will neither be refunded nor used for the business after the end of the tax year.

In industrial production and operations, unrepaid loans can be regarded as dividend distributions from enterprises to individual investors, and personal income tax is levied according to the items of "interest, dividends, and dividend income".

Extended information:

There are two types of rebates, one is "expressly stated in the account" and the other is "secret outside the account". Express counter discounts refer to discounts that operators clearly state to the other party and truthfully account for when selling goods.

The "secret account cancellation" discount refers to a certain percentage of the price of the goods that the operator secretly returns to the other party's unit or individual in cash, kind or other means when selling goods outside the store. Our country's laws approve rebates for express shipments.

However, this kind of secret write-off "kickback" is considered a kind of commercial bribery. It seeks benefits by evading financial supervision, increasing the economic burden on consumers, misappropriating corporate assets, evading national taxes, etc., and has been criticized. severe punishment.

Baidu Encyclopedia-Rebate