折扣在財務會計與稅法中的異同?

　　Discount in the similarities and differences in financial accounting and tax law?

　　折扣：會計上講解為：發售方根據購貨方支付貨款的光陰或收買量的若干而賜與的一種報價優惠。分為貿易折扣和現金折扣。濟南代理記賬公司

　　Discount: accounting on explanation is: the selling party according to the buyer to pay the amount of time or to buy some and given a preferential quotation. Divided into trade discount and cash discount. Jinan bookkeeping agency company

　　(1)貿易折扣，又稱報價折扣，是公司為了鼓勵洽購者批量收買而在報價上賜與一定數額的折扣，即洽購越多，報價越低。同樣平常情況下，貿易折扣從產物價目單上規矩的報價中間接扣算，扣減后的凈額才是理論價錢。因此，購銷雙方均因此折扣后的凈額，即理論報價盤算反應，也就是說發票所開金額是折扣后的凈額，因此，貿易折扣對公司司帳記載沒有影響，故不存在調劑發售支出和增值稅的疑難。

　　(1) trade discount, also called offer discounts, is in order to encourage the company bidding for bulk buying and given a certain amount of discounts on offer, namely the more resources, the lower the price. Same normal circumstances, the trade discount rules from the product price list quotation in indirect buckle, the net amount after deducting is the theory of price. Therefore, purchasing and selling both sides so that the net amount after discount, offer the theory calculate reaction, that is to say, the net amount after discount is open amount in the invoice are, therefore, trade discount has no effect on record company accounts of the company, so there is no relief sale expenditures and the problem of value added tax.

　　(2)現金折扣，又稱發售折扣，是公司為了鼓勵洽購者在一定信譽期內提早付款而賜與洽購方一定數額的折扣，這類折扣，其收款金額小于發票所開金額，理論上是發售支出的削減，因此，選用現金折扣就涉及到公司在停止發售盤算時，畢竟按發票所列金額認可支出，仍是按發票金額抵現金折扣后的凈額認可為發售支出的疑難。現行財務軌制規矩，公司發生發火現金折扣應選用總額法記賬，即按發票所列金額記賬，理論發生發火折扣時作為財務用度。

　　(2) the cash discount, also called discount sale, is a company in order to encourage bidding in a certain credit period early payment and favor in bidding a certain amount of discount, this kind of discount, the payment amount is less than what the invoice amount, on sale is spending cuts in theory, therefore, choose cash discount company is involved in stopped selling only when, after all, the invoice amount approved expenditures listed is the net amount after the invoice value against cash discount for sale problem of spending. Existing financial rail system rules, companies firing method of total amount of cash discounts should choose accounting, namely the amount listed in the invoice billing, theory of ignition discount occurs as financial capability.

　　其余，株式會社司帳軌制規矩：在發售退回時，與發售退回發生發火在統一年度的現金折扣應一路沖減發售退回當期的折扣，如該項發售在資產負債表日及以前已發生發火現金折扣的，應一路沖減陳說年度相干的折扣。

　　The rest, rail system, company account rules: when on sale in the back, with selling back in anger in the unified annual cash discount sale should write down all the way back the current discount, such as the sale has occurred before the balance sheet date and ignition cash discount, should write down all the way Chen annual coherent discount.

　　稅法中的折扣

　　The discount of the tax law

　　(1)理論上，按稅法的講解：折扣發售的寄意等同于財務司帳上所講的貿易折扣，發售折扣等同于財務司帳上所講的現金折扣，固然寄意同樣，但詳細規矩是有差別的。濟南代理記賬公司

　　(1) theory, according to the interpretation of the tax law: discount sale [is equal to the account department of trade discounts, discounted sale is equal to the account department of cash discount is [also, but detailed rules is distinct. Jinan bookkeeping agency company

　　依稅法規矩：對于折扣發售，如果發售額和折扣額在統一張發票上注明的且為報價折扣，可按折扣后的余額作為發售額，盤算增值稅，如果折扣后，另開發票，豈論其在財務上怎樣盤算，均不得從發售額中減除折扣額。其余稅法還規矩：如果雖有在統一張發票上開的，但其折扣屬實物折扣，則該實物款額不克不及從貨物發售額中減除，且實物應按增值稅條例“視同發售貨物”中“贈送別人”盤算征收增值稅，稅法上規矩是清楚的，但在司帳盤算不思考折QQ額是因為經濟生活中折扣發售(貿易折扣)購銷雙方同樣平常均因此折扣后的報價盤算的，即發票所開金額就是按折扣后的報價開的，故稅金間接按理論估算余額盤算。在懂得此處時，應懂得為稅法的分外規矩。

　　In accordance with the rules of the tax law: for discount sale, if the sale amount and discount amount specified on the unified invoice and offer discounts, according to the balance of the discount on sale as well, calculate the VAT, if after the discount, the other invoice, or its financially how to calculate, discount shall be deducted from the available from the forehead of the forehead. Still rules the rest of the tax law: if there are open on the unified invoice, but the discount is a discount, then the physical means less than the amount from the sale of goods in the frontal deduction, and physical objects by VAT regulations should "give others" in "regarded as selling goods" plans to impose value added tax, tax law rules are clear, the amount of the fold in company account only don't think QQ is because of the economic life of discount sale (trade discount) purchasing and selling both sides are therefore also usual discount the price after calculation, the open amount in the invoice are is according to discount the price after open, so the balance of tax according to the theory of indirect estimation calculations. When know here, must know for the points of the tax law rules.

　　(2)發售折扣，增值稅法與財務司帳上的規矩是同樣的，但在公司所得稅法中規矩：發售折扣，如果發售額和折扣額在統一張發售發票上注明的，可按折扣的發售額盤算支出，如果將折扣額另開發票，則不得從發售額中減除折扣額，在此哀求與司帳上的哀求就不同樣，即，司帳上并未哀求有需要開在統一張發票上，為了防止不需要的額外稅費擔當：發售方有需要留意此哀求，應遵守稅法的哀求。

　　(2) the sale discount, value-added tax law and the rules of the department of account is the same, but in the corporation income tax law rules: sale discount, if the sale amount and discount on sale in unified indicated in the invoice, spending according to discount the sale amount of calculation, if the discount to the other invoice, it shall not be deducted from the available from the forehead of the discount amount, in the cry and the cry of the company account is not the same, that is, in our company account has not cried out with the need to open on the unified invoice, in order to prevent don't need to bear the extra taxes: sale has the need to pay attention to this cry, the cry of the shall comply with the tax law.

　　(3)末了值得一提的是背工。在財務司帳軌制上沒有詳細規矩，同樣平常公司盤算中是將其列支于管理用度里，而依照公司所得稅法的規矩，發售貨物給對方的背工，其開支不得在稅前扣減，在此有需要留意，尤其是稅務審計部門，防止公司偷稅漏稅。

　　(3) in the end it's worth mentioning is back to work. There is no detailed rules on the account department of rail system, the calculations in the ordinary company is charge of the same in management capability, and in accordance with the rules of the company income tax law, sale of goods to the other side of the back, the expenses shall not be in pre-tax deduction, the need to pay attention to, especially the tax audit department, to prevent tax evasion.

　　濟南代理記賬公司:http://www.irmblog.cn/