销售返利的税务处理分析销售返利是指生产企业为鼓励经销商的销售积极性,销售前承诺当年度销售数量或金额累计达到一定数额后,事后兑现给经销商一定报酬的一种奖励办法,实质上是一种销售后的商业折扣。销售返利与一般的商业折扣相比,主要存在以下几点区别:第一,一般的商业折扣既可以发生在销售前,也可以发生在销售后,但销售返利的承诺发生在销售前,但实际兑现发生在销售后。第二,一般的商业折扣是针对单笔销售业务的,发出货物时有可能收到货款,也有可能没有收到货款,而销售返利是针对年度累计销售数量或金额的,发出货物 Tax rebate sales rebate sales rebate refers to manufacturers to encourage dealers to sell enthusiasm, sales promised before the sales amount or amount of the cumulative reached a certain amount, after the cash to the dealer a reward for a reward, in essence Is a post-sale commercial discount. Sales rebates compared with the general commercial discount, there are mainly the following differences: First, the general commercial discount can occur before sales can also occur after the sale, but sales rebate commitment occurred before the sale, but the actual Cashing occurs after the sale. Second, the general business discount is for a single sales business, the delivery of goods may receive payment, may not receive the payment, and sales rebates for the annual total sales amount or amount, the issue of goods