特殊销售方式下商品收入的会计与税务处理探析  

Accounting and Tax Treatment of the Special Way of Selling Merchandise Revenue

作　　者：夏迎峰[1] 肖斌[1] 

机构地区：[1]武汉职业技术学院,湖北武汉430074

出　　处：《科技创业月刊》2014年第7期82-84,共3页Journal of Entrepreneurship in Science & Technology

基　　金：湖北省职教研究中心职业教育科学一般研究课题"高职院校会计专业教学模式研究与实践--基于翻转课堂模式"(项目编号:G2014B029)阶段性研究成果

摘　　要：在市场竞争过程中,企业为了促销商品,销售货物的形式具有多样化的特点。企业需要做好特殊销售的会计处理与税务处理,力求及时准确地确认收入,正确地进行纳税申报。因此对现金折扣、商业折扣、销售折让、以物易物和收取包装物押金等情况下销售收入的会计和税务处理进行了探讨和分析。In the process of market competition, corporate promotional merchandise order form of sale of goods with a variety of features. Companies need to do accounting and tax treatment of special sales, and strive to timely and accurate recognition of revenue, tax returns correctly. In this paper, cash discounts, rebates, discounts, barter and collect deposits on packaging materials, such as accounting and tax treatment of several cases of sales were explored.

关 键 词：特殊销售 会计处理 税务处理 

分 类 号：F275[经济管理—企业管理] F812.42[经济管理—国民经济]