商品销售结算中的税收问题探析  

Analysis on the Taxation in Commodity Sales Settlements

作　　者：施元冲[1] 

机构地区：[1]南京财经大学金融学院,江苏南京210003

出　　处：《南京财经大学学报》2006年第6期44-47,共4页Journal of Nanjing University of Finance and Economics

摘　　要：本文通过一个案例分析了销售折扣、销售折让、支付返利与税法规定之间的关系,提出了正确使用销售折扣、销售折让、支付返利以合理避税的观点,探讨了将商业折扣、支付返利转为销售折让以合理避税的思路。With a case study, this paper analyses the relation among sales discount, sales allowance, profit return and tax law and puts forward the views of how to use sales discount, sales allowance and profit return to rationally avoid taxation. Then the methods to rationally avoid taxation by transferring business discount and profit return into sales allowance are discussed.

关 键 词：销售折扣 销售折让 支付返利 合理避税 

分 类 号：F231.2[经济管理—会计学]