Actuarial Projection Discount Discount Sales Revenue

Sales discounts are generally divided into two types: commercial discount and cash discount.

Commercial discount, also known as discount sale, is a price preference given to the buyer when the seller sells goods or taxable services.

At present, discount sales are widely used in enterprises.

Then, can the "discount" of enterprises directly reduce sales revenue?

Article second (two) of the State Administration of Taxation on the specific issues of value added tax (tax [1993]154) stipulates: "taxpayers sell goods on a discount basis. If sales and discounts are separately stated on the same invoice, they can be added to the value added tax according to the sales after the discount. If the discount is to be invoiced separately, no matter how it deals with the financial affairs, no discount can be deducted from the sales volume."

However, many enterprises that use discount sales methods usually determine the sales discount rate that should be given to the agent by the annual sales volume of each distributor.

For example, some beer producers stipulate that the annual sale of beer is below 1 million bottles, and the price of each bottle is 0.2 yuan; the annual sale of beer in 1 million bottles to 5 million bottles is a discount of 0.22 yuan for each bottle; the annual sale of beer in 5 million bottles is more than 0.25 yuan discount per bottle.

In the middle of the year, because beer producers do not know how many bottles of beer can be sold by each agent by the end of the year, they will not be able to determine the discount rate each agent should enjoy. Therefore, only by the end of the year or at the beginning of the second year, a one-time settlement should be given to the total discount amount of the agent, and the red letter invoice will be issued separately.

After the issuance of the red letter invoice, many enterprises' financial departments feel that they are not willing to reduce sales revenue, and that they are lucky enough to know that they do not comply with the relevant regulations.

Of course, in the tax department to check, not only to pay taxes and fines.

How can we dispose of agents and reduce sales revenue?

Some experts believe that enterprises can take the discount rate to solve this problem.

For example, a brewery manufacturer can initially determine a discount rate at the lowest discount rate (0.2 yuan / bottle) or according to the actual sales volume of each agent in the previous year, and deduct a discount rate and discount amount at each sale to determine the sales revenue, that is, a discount rate and discount amount are deducted on each sales invoice, and then the discount is deducted and then sold as "product sales income".

By the end of the year or at the beginning of second, the sales volume and sales discount rate of each distributor will be adjusted after a slight adjustment.

Although the partial discount can no longer reduce sales revenue, most sales discounts have directly cut sales revenue in normal sales.

Of course, the more accurate the estimated discount rate is, the smaller the discount adjustment will be.

If you worry that the sales volume of some agents will be higher than those of the previous year, you can enjoy more discount in advance.

In this way, an enterprise can reduce the sales discount reasonably and legally.