企业单用途预付卡结算及积分兑换业务财税处理和税收规划  

Financial Tax Problems and Tax Planning of enterprises’ single-purpose Prepaid Card Settlement and Points Exchange Business

作　　者：徐伟 XU Wei(Beijing Institute of Economics and Management,Beijing 100102,China)

机构地区：[1]北京经济管理职业学院

出　　处：《北京经济管理职业学院学报》2019年第4期31-37,共7页Journal of Beijing Institute of Economics And Management

摘　　要：随着市场竞争加剧,有很多企业推出了预付卡结算业务,这样的好处是提前收回资金,便于掌控客户源,让客户养成习惯性消费,同时通过与预付卡挂钩的各种积分、促销等手段拓展市场,减少市场竞争压力。但针对预付卡结算的行为,由于其支付环节和消费环节相脱节,因此在会计核算、税务处理和发票开具等方面一直存财税难题或争议。作者立足企业调研信息,结合对相关财税法规的理解,针对单用途预付卡及其积分制度进行财税分析,以便于对涉及相关业务的财务人员提供解决问题的思路。As market competition intensifies,many commercial enterprises have launched the prepaid card settlement business,the benefits of doing this are recovering funds in advance,facilitating the control of customer sources,allowing customers to develop habit consumption,expanding the market and reducing market competition pressure through various points,promotions and other means linked with prepaid cards.However,with regard to the settlement of prepaid card,because its payment and consumption links are disconnected,there have been always financial and tax problems or disputes in accounting,tax treatment and invoicing issues,etc.Therefore,the author conducts a financial and tax analysis of single-purpose prepaid cards and their points system through research information in the enterprise and an understanding of relevant financial and tax regulations,so as to provide some ideas for solving problems for financial personnel involved in related businesses.

关 键 词：预付卡 会员积分 兑换业务 财税处理 

分 类 号：F275.4[经济管理—企业管理]