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目前零售业面临严峻的市场竞争,商家为招揽顾客,扩大市场份额,采取多种营销手段和措施。会计人员面对名自繁多的折扣、赠送等促销让利活动,如何进行账务处理,如何计算增值税,如何计算盈亏,成为目前亟待解决和规范的现实问题。本文从会计核算及税法角度对此加以分析。一、促销让利活动的种类各种促销让利活动,从会计角度看,归结起来有如下四种类型:1、打折销售,如:商品打折、限时打折、会员打折等;2、赠物销售,如:买一赠一、抽奖赠物等;3、赠券销售,如:买三百赠一百购物券、销售积分赠购物券等;4、送现销售,如:买三百赠一百现金、限时免费、销售积分送现金等。
At present, the retailing industry is facing severe market competition. Merchants are trying to attract customers, expand market share and adopt various marketing measures and measures. How to deal with the accounting treatment, how to calculate the VAT and how to calculate the profit and loss have become the realistic problems to be solved and regulated urgently. This article analyzes this from the perspective of accounting and tax law. First, the types of promotional activities none other activities none other activities, from the accounting point of view, summed up as the following four types: 1, discount sales, such as: product discounts, limited time discount, member discounts, etc .; 2, gift sales, such as : Buy one get one free, lucky draw and other gifts; 3, coupon sales, such as: Buy 300 gift hundred shopping vouchers, gift points and other sales points; 4, send cash sales, such as: , Limited free time, sales points to send cash and so on.