Hello! In the course of business operation, commercial enterprises adopt various sales methods. Under these different sales methods, the size and time of sales made by sellers are different, and the tax burden borne is also quite different. Therefore, through tax planning, reasonable and legal means can be adopted to reduce the current sales of enterprises and reduce the tax payable. Here is only a brief analysis of the tax planning of discount sales.

In the course of business operation, commercial enterprises adopt various sales methods. Under these different sales methods, the size and time of sales made by sellers are different, and the tax burden borne is also quite different. Therefore, through tax planning, reasonable and legal means can be adopted to reduce the current sales of enterprises and reduce the tax payable. Here is only a brief analysis of the tax planning of discount sales.

Discount sales refers to the price concessions given by the seller to the buyer when selling goods or taxable services because of the large purchase quantity and other reasons. If you buy 100 pieces of this product, you will be given a price discount of10%, and if you buy 200 pieces of this product, you will be given a price discount of 20%. Because the discount occurs at the same time when the sales are realized, the tax law stipulates that if the sales amount and the discount amount are indicated separately on the same invoice, the value-added tax can be calculated according to the discounted balance as the sales amount; If the discount amount is invoiced separately, no matter how it is handled financially, it shall not be deducted from the sales amount. This provision virtually provides tax-saving space for enterprises.

There are two points to explain here: first, discount sales are different from sales discounts. Sales discount refers to a discount that the seller promises to the buyer in order to encourage the buyer to repay the loan as soon as possible after selling the goods or taxable services (for example, if the payment is made within 10 days, the loan discount is 2%; Payment within 20 days, discount1%; Full payment within 30 days). Sales discount occurs after sales, which is a financing financial expense. Therefore, sales discount shall not be deducted from sales. Second, discount sales are limited to the discount of the price of goods. If the seller uses the goods produced, processed and purchased by the seller as a discount in kind, the amount of the goods in kind cannot be deducted from the sales of goods, and the goods in kind should be taxed according to the "gift to others" clause in the VAT regulations.

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