当前,商业中业在增值税的核算、进项税的抵扣、专用发票的使用等方面存在着许多不容忽视的问题。 一、厂方返利不计增值税 有的商业企业与生产厂家鉴定合同,规定按销售规模返利,即企业从厂方购进并销售产品达到一定的数量后,厂方便按合同规定给企业一定比例的返利。商业企业为获得返利,便以购进价或稍高于购进价的价格销售商品,使销项税额和进项税额接近相等,应缴增值税额很小。企业收到返还的资金时直接记入利润,不计增值税。对这部分返利,在没有比较明确的政策规 At present, there are many problems that can not be ignored in the business of value-added tax accounting, input tax deduction, the use of special invoices and so on. First, the factory rebate Value-added tax excluding some commercial enterprises and manufacturers appraise the contract, provided by the rebate sales scale, that is, the company purchased from the factory and sales of products to a certain amount, the factory according to the contract to facilitate a certain percentage of enterprises Rebate In order to obtain rebates, commercial enterprises sell goods at purchase prices or a little higher than the purchase price, so that output tax and input VAT are close to equal, and the amount of VAT payable is very small. When enterprises receive the returned funds, they directly write in profits, excluding VAT. Rebate this part, in the absence of a more specific policy