企业在经营过程中因各种原因产生销售退回是不可避免的,企业会计准则、增值税及企业所得税对销售退回业务分别有不同的规定,由此产生了会计与税务处理的差异。一、会计准则、增值税及企业所得税的相关规定(一)会计准则规定《企业会计准则第14号——收入》第九条规定,销售退回是指企业售出的商品由于质量、品种不符合要求等原因而发生的退货。 Enterprises in the course of business for a variety of reasons to produce sales return is inevitable, accounting standards, value-added tax and enterprise income tax sales of the business have different requirements, resulting in differences in accounting and taxation. I. Accounting Standards, Value Added Taxes and Enterprise Income Tax Regulations (I) Accounting Standards Article 9 of Accounting Standard for Business Enterprises No. 14 - Revenue stipulates that the sales return means that the goods sold by the enterprise are not conforming to the quality and variety Request and other reasons occurred in the return.