企业发生销售退回、销售折让和销售折扣,应当作为营业收入的抵减项目记账,并开具红字增值税专用发票。下面分别加以说明。一、销售退回销售退回一般分三种情况:１．销售方已开出增值税专用发票,但购销双方都没有入账。这时,当原货物已退回销售方,并收到购货方退回的增值税... The sales rebates, sales discounts and sales discounts of the enterprises shall be booked as credits against the operating income and special red-value-added tax invoices shall be issued. Explained below separately. First, the sale of returned sales returned generally divided into three situations: 1. The seller has issued a special VAT invoice, but both purchase and sale are not accounted for. At this time, when the original goods have been returned to the seller, and receive the VAT returned by the buyer ...