在激烈的市场竞争下,众多超市纷纷采取各种手段进行促销,各种促销方式对商家的利润影响各有不同。如何处理好税务与会计处理的关系式重中之重。本文通过对目前超市经常采用的促销方式如何协调会计及税务处理进行了探析。根据我国税收环境的实际情况,基本原则是会计处理要迁就税收法规的规定,选择涉税风险最小的会计处理方法。 In the fierce competition in the market, many supermarkets have adopted various means of promotion, a variety of promotions on the profits of businesses have different effects. How to handle the relationship between taxation and accounting is the top priority. This article analyzes how to coordinate accounting and tax treatment through the promotion ways that the supermarkets often use. According to the actual situation of the tax environment in our country, the basic principle is that the accounting treatment should accommodate the stipulations of the tax laws and regulations and choose the accounting treatment method with the lowest tax risk.