Sales discount processing

According to the provisions of the tax law, after the goods are sold and a special invoice is issued to the buyer, if there is a return or sales discount, the buyer has paid or the payment has not been paid, and the invoice and deduction cannot be returned, the buyer must obtain the Purchase Return Certificate or Discount Request issued by the local tax authorities and send it to the seller as the legal basis for the seller to issue a special red invoice.

When the specified quantity is reached, the material object is given.

Goods returned for sale by sales refund shall be regarded as sales and paid value-added tax according to the provisions of the tax law.

Payment of sales rebate:

Debit: sales expenses

Loans: Goods in stock

Taxes payable-VAT payable (output tax)

At the end of the period, make tax adjustment on donated goods.

What are the forms of sales rebate?

In order to motivate dealers, many enterprises will formulate rebate incentive policies, with the aim of mobilizing the enthusiasm of dealers through rebates. Rebate refers to the fact that manufacturers reward dealers in cash or in kind according to certain evaluation criteria, which has the characteristics of cash lag. By dealing with the sales rebate, the sales revenue of the enterprise can be reduced, thus reducing the sales profit.

In commercial activities, in order to achieve the purpose of promotion and timely payment, enterprises adopt the following methods: discount sales, including commercial discounts, cash discounts and sales discounts; Commercial rebates are sold at a parity lower than the purchase price, including cash rebates and physical rebates.

According to the different accounting treatment, enterprise rebate can be specifically described as:

1, in the form of a specified number of gifts. For example, sell 30 induction cookers within one month and give away 10 sets of supporting cabinets;

2. The form of direct payment return. For example, in a letter from a reader, if the profit of 2 1 000 yuan is directly returned to a department store in the form of cash or bank deposit, it is a direct payment return;

3. The form of offset payment. For example, if you buy 20,000 pieces in a certain period (usually one year), the rebate will be 1% of the purchase amount, and if you buy 50,000 pieces, the rebate will be 1.5% of the purchase amount, and so on, and the rebate will be directly deducted from the second payment.

How to deal with the accounting of sales rebate?