Payment of sales rebate:

The payer of tax refund shall issue a red-ink VAT discount invoice by returning the purchase or obtaining the discount certificate.

Loan: main business income loan scarlet letter

Loan: tax payable-value-added tax payable-output tax loan in red,

Loan: bank deposit credit in blue,

Accept sales rebate:

The party accepting the tax refund will discount the red-ink VAT invoice certified by the Inland Revenue Department to offset the input tax.

Debit: blue bank deposit debit,

Debit: the scarlet letter of the debit of the inventory goods,

Loan: tax payable-value-added tax payable-input tax is transferred to the lender in blue.