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现金折扣,是指在赊销的情况下,购货方或接受劳务方在折扣期内偿付款项而按合同或协议少付的金额。我国具体会计准则已对现金折扣的处理作出相应规定。然而这种规定未涉及到增值税,目前,对于现金折扣下的增值税处理主要有以下四种方法:1.增值税和商品价款一起作计算现金折扣的依据,纳税不涉及。例如,某企业销售商品一批,增值税专用发票上价款10000元,增值税1700元,合同约定的现金折扣条件是“2/10、n/30”。若客户在10天内偿付货款,享受现金折扣234元[(10000+1700)×2%],
Cash discount refers to the amount of the payment by contract or agreement by the buyer or the service provider during the discount period in case of credit sale. Specific accounting standards in our country have made corresponding provisions on the handling of cash discounts. However, this provision does not involve value-added tax. At present, there are mainly four methods for processing VAT under cash discount: 1. The basis for calculating the cash discount is the VAT and the commodity price, and the tax payment is not involved. For example, a certain group of sales of goods, VAT invoice price of 10,000 yuan, 1700 yuan value-added tax, contract cash discount conditions are “2/10, n / 30 ”. If the customer repay the payment within 10 days, enjoy a cash discount of 234 yuan [(10000 + 1700) × 2%],