Choose The Right Way Of Sales.

The company is a Sino foreign joint venture established in 1994. It is a general taxpayer of value-added tax. Its main business is to produce and sell a certain brand of double cylinder multi-function washing machine.

In order to open up the market, the company now mainly adopts discount and old sale methods.

In May 2000, the following business activities were carried out: the 1. sales of 150 washing machines to B shopping malls, the price of which was 800 yuan, and the discount of 10% yuan to B mall manager 12 thousand yuan rebate.

2. sell 200 washing machines to C shopping center, the price is 800 yuan per unit, give C mall manager 24 thousand yuan rebate with a discount of 15%, rebate is not included in the invoice.

There are 3. retail outlets, 140 yuan per unit, and 1200 yuan per unit. 100 of them are sold in the old mode, and the price is 100 yuan per unit.

4. of the value added tax invoices are 34 thousand yuan.

(200 x 800-24000) + (140 x 1200-100 x 100) xun = 402000 (yuan) = 40.2 (10000 yuan), the value added tax is 17%-3.4, 3.434 (10000 yuan), the tax authorities have passed the specific examination, and adjusted to: the net sales amount is: * * 800+200 * 800+140 * 1200 = 3.434 (yuan), the ratio is ($10 million), the amount of value added tax shall be added to the value added tax = * 17%-3.4 = = (10000 yuan): the analysis of this case is related to the sale of the selling way by means of discounted sales and old mode. According to the above accounting information, the financial officers of the company declare and pay taxes to the tax authorities. The detailed calculations are as follows: the net sales volume of the company is (150 * 800-12000) +

Discount sale refers to a way of selling goods or taxable services when the seller gives the buyer different price concessions according to the size of the buyer's purchase quantity.

Generally speaking, discount occurs at the same time as sales.

According to the tax law, if sales volume and discount amount are separately stated on the same invoice, the value added tax can be calculated as sales according to the balance after the discount. If the discount is invoiced separately, no matter how it deals with the financial affairs, the discount should not be deducted from the sales volume.

In this case, the washing machine company adopted a discount sale method, but did not return the rebate invoice, but returned it to the B, C two shopping mall as a human relationship.

The tax authorities can not find out how much the rebate is, so that they can not correctly calculate the value added tax. At the same time, for B, C two shopping malls, because the invoice does not indicate the rebate amount B or C two, the shopping mall is likely to use the invoice data to calculate the input tax, so as to achieve the purpose of paying less tax.

For all these considerations, in order to maintain the seriousness of the tax law, the state stipulates that the discount amount is not allowed to be deducted from the receipts if the discount and sales are not reflected on the same invoice.

Another sales way involved in this case is the sale of old ones.

Old exchange refers to the behavior of taxpayers paying for old goods when they sell their own goods.

Since the sale of goods and the purchase of goods are two different trading activities, sales and purchase prices can not be offset each other. Therefore, the tax law stipulates that the sale of goods in the old mode of replacement shall be determined according to the sales price of the new goods at the same time, and the purchase price of the old goods should not be deducted.

Therefore, in this case, the adjustment of tax authorities is based on law.

Commented on: the value added tax of different kinds of special sales methods should be dealt with differently. The specific provisions are mainly to prevent taxpayers from evasion of taxes. Taxpayers should be proficient at mastering these sales methods and their tax treatment methods so as to avoid inexplicit taxes.

In addition to the two cases mentioned above, the following sales methods and tax treatment taxpayers should also pay attention to: 1. sales discount.

Sales discount refers to the sale of goods or taxable services, in order to encourage buyers to repay the goods as early as possible, and agreed to give the buyer a discount (such as 5 days of payment, discount 3%, 10 days payment, discount 2%, 20 days of payment, discounts 1%; full payment of more than 20 days).

Since sales discount occurs after sales, it is a kind of financing financial expense, so it is not allowed to be deducted from sales volume.

2. is barter.

Barter is the purchase and sale of goods between the two sides do not take currency as the settlement unit, but using the same amount of goods to trade with each other, is a relatively special purchase and sale activities.

Since this is equivalent to two pactions, the tax law stipulates that both barter should be used as separate purchase and sale, and the total value of the goods sold separately will be regarded as sales volume and the output tax shall be calculated, and the amount of the goods received shall be accounted for and the input tax shall be calculated.

3. packing fee.

According to the tax law, taxpayers rent rental packages borrowed for sale of goods, separate accounts and accounting, and do not levy taxes on sales.

However, for the deposit that has not been reclaimed for more than one year, the output tax shall be calculated according to the applicable tax rate of the packaged goods.