全国统一客服：400-609-3963
折扣在财务会计与税法中的异同?
Discount in the similarities and differences in financial accounting and tax law?
折扣：会计上讲解为：发售方根据购货方支付货款的光阴或收买量的若干而赐与的一种报价优惠。分为贸易折扣和现金折扣。济南代理记账公司
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)贸易折扣，又称报价折扣，是公司为了鼓励洽购者批量收买而在报价上赐与一定数额的折扣，即洽购越多，报价越低。同样平常情况下，贸易折扣从产物价目单上规矩的报价中间接扣算，扣减后的净额才是理论价钱。因此，购销双方均因此折扣后的净额，即理论报价盘算反应，也就是说发票所开金额是折扣后的净额，因此，贸易折扣对公司司帐记载没有影响，故不存在调剂发售支出和增值税的疑难。
(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)现金折扣，又称发售折扣，是公司为了鼓励洽购者在一定信誉期内提早付款而赐与洽购方一定数额的折扣，这类折扣，其收款金额小于发票所开金额，理论上是发售支出的削减，因此，选用现金折扣就涉及到公司在停止发售盘算时，毕竟按发票所列金额认可支出，仍是按发票金额抵现金折扣后的净额认可为发售支出的疑难。现行财务轨制规矩，公司发生发火现金折扣应选用总额法记账，即按发票所列金额记账，理论发生发火折扣时作为财务用度。
(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，株式会社司帐轨制规矩：在发售退回时，与发售退回发生发火在统一年度的现金折扣应一路冲减发售退回当期的折扣，如该项发售在资产负债表日及以前已发生发火现金折扣的，应一路冲减陈说年度相干的折扣。
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.
税法中的折扣
The discount of the tax law
(1)理论上，按税法的讲解：折扣发售的寄意等同于财务司帐上所讲的贸易折扣，发售折扣等同于财务司帐上所讲的现金折扣，固然寄意同样，但详细规矩是有差别的。济南代理记账公司
(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
依税法规矩：对于折扣发售，如果发售额和折扣额在统一张发票上注明的且为报价折扣，可按折扣后的余额作为发售额，盘算增值税，如果折扣后，另开发票，岂论其在财务上怎样盘算，均不得从发售额中减除折扣额。其余税法还规矩：如果虽有在统一张发票上开的，但其折扣属实物折扣，则该实物款额不克不及从货物发售额中减除，且实物应按增值税条例“视同发售货物”中“赠送别人”盘算征收增值税，税法上规矩是清楚的，但在司帐盘算不思考折QQ额是因为经济生活中折扣发售(贸易折扣)购销双方同样平常均因此折扣后的报价盘算的，即发票所开金额就是按折扣后的报价开的，故税金间接按理论估算余额盘算。在懂得此处时，应懂得为税法的分外规矩。
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)发售折扣，增值税法与财务司帐上的规矩是同样的，但在公司所得税法中规矩：发售折扣，如果发售额和折扣额在统一张发售发票上注明的，可按折扣的发售额盘算支出，如果将折扣额另开发票，则不得从发售额中减除折扣额，在此哀求与司帐上的哀求就不同样，即，司帐上并未哀求有需要开在统一张发票上，为了防止不需要的额外税费担当：发售方有需要留意此哀求，应遵守税法的哀求。
(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。在财务司帐轨制上没有详细规矩，同样平常公司盘算中是将其列支于管理用度里，而依照公司所得税法的规矩，发售货物给对方的背工，其开支不得在税前扣减，在此有需要留意，尤其是税务审计部门，防止公司偷税漏税。
(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.