Sales discount, discounted sales and sales rebate are all marketing methods often used by production and sales enterprises. Among them, sales discount is a kind of price discount behavior that the seller gives to the buyer because of product quality problems or market price decline after the goods are successfully sold and invoiced. Discount sales are discount sales, that is, discounts occur before sales. There are essential differences between these sales and marketing methods.

(A) discount sales invoice issuing skills

When an enterprise sells at a discount, there are often two ways to invoice: one is to invoice the buyer directly according to the discount amount; The second is to indicate the sales amount and discount amount respectively on the same invoice. In order to control the tax risk of the enterprise, the buyer should choose the second billing method optimally. Because if you choose the first method, there will be a discrepancy between the accounts and the facts, and even if there is a discrepancy between the accounts and the facts in the second method, there is no tax risk because there is proof that the sales amount and the discount amount are on the same invoice.

(B) Sales rebate and sales discount invoicing skills

Paragraph 2 of Article 1 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Levying Turnover Tax on Some Fees Charged by Commercial Enterprises from Suppliers of Goods (Guo Shui Fa [2004]136) stipulates: "All kinds of return income charged by commercial enterprises from suppliers linked to the sales volume of goods (if calculated according to a certain proportion, amount and quantity) shall be deducted from the current value-added tax in accordance with the relevant provisions on flat sales rebate behavior. Article 2 stipulates: "Commercial enterprises shall not issue special invoices for value-added tax for all kinds of income collected from suppliers. "According to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing Red-ink Special VAT Invoice for Taxpayers' Discount Behavior (Guo [2006]1279)," After a taxpayer sells goods and issues a special VAT invoice to the buyer, because the buyer has purchased a certain amount of goods in a certain period of time, or because the market price has dropped, the seller can give the buyer corresponding discounts and concessions such as price concessions or compensation, and can sell according to the current situation. Based on this method, there are two kinds of rebate income invoices obtained by production enterprises from sales enterprises. One is all kinds of return income linked to commodity sales and sales, and a special red-ink VAT invoice should be issued to offset the current VAT input tax; One is the income that is not necessarily related to sales volume and sales volume, and the distribution enterprise provides certain services to the manufacturers, such as entrance fees, advertising promotion fees, shelf fees, exhibition fees, management fees, etc. , and shall issue service industry invoices and pay business tax.