How to pay taxes on installment payment, after-sale repurchase, trade-in, commercial discount, cash discount, buy one get one free?
1
Sell goods by installment
Value-added tax: according to Article 38 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax, the realization of value-added tax revenue is confirmed according to the collection date agreed in the contract. If there is no contract or no contract agreement, the realization of value-added tax revenue is confirmed on the day when the goods are issued.
Enterprise income tax: according to Article 23 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), the realization of income is confirmed according to the collection date agreed in the contract.
2
After-sale repurchase of sales goods
Value-added tax: Article 19 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates, "The time when the obligation to pay value-added tax occurs: (1) The time when the taxable sales behavior occurs is the day when the sales money is received or the evidence for claiming the sales money is obtained; The date of invoice is the date of invoice first. Value-added tax is paid when goods are sold, and special ticket input deduction is obtained when they are purchased.
Enterprise income tax: According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning Confirmation of Enterprise Income Tax Income, if goods are sold by after-sale repurchase, the income of the sold goods shall be confirmed according to the sales price, and the repurchased goods shall be treated as purchased goods.
If there is evidence that it does not meet the conditions for the recognition of sales revenue, if financing is carried out by selling goods, the money received will be recognized as a liability. If the repurchase price is higher than the original selling price, the difference shall be recognized as the interest expense during the repurchase period.
three
Trade old goods for new ones.
Value-added tax: According to the Notice of People's Republic of China (PRC) State Taxation Bureau on Printing and Distributing the Provisions on Some Specific Issues of Value-added Tax, if a taxpayer sells goods with old goods for new ones, the sales amount shall be determined according to the sales price of the new goods in the same period, and the goods sold with old goods for new ones shall be invoiced and taxed. When collecting secondhand goods, the input tax indicated on the special VAT invoice can be deducted.
Special case: for the trade-in business of gold and silver jewelry, VAT can be levied according to the total price actually charged by the seller excluding VAT. So if you only accept the price difference, you can determine the sales amount according to the price difference.
Enterprise income tax: According to the provisions of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning the Recognition of Enterprise Income Tax, the income of the sold goods is recognized according to the recognition conditions of the income of the sold goods, and the recovered goods are treated as purchased goods.
four
Commercial discount conditional sale
Value-added tax: According to the provisions of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Provisions on Certain Specific Issues of Value-added Tax, taxpayers sell goods at a discount. If the sales amount and discount amount are indicated separately on the same invoice, the value-added tax can be levied according to the discounted sales amount; If the discount amount is invoiced separately, it shall not be deducted from the sales amount regardless of the financial treatment.
The Notice of State Taxation Administration of The People's Republic of China on the Deduction of VAT Taxable Sales by Discount stipulates that if a taxpayer sells goods by discount, the sales amount and discount amount shall be indicated separately on the same invoice, that is, the sales amount and discount amount shall be indicated separately in the "Amount" column of the same invoice, and VAT may be levied according to the discounted sales amount. If the discount amount is not indicated in the "Amount" column of the same invoice, but only indicated in the "Remarks" column of the invoice, the discount amount shall not be deducted from the sales amount.
Enterprise income tax: According to the provisions of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning the Confirmation of Enterprise Income Tax Income, the price deduction given by an enterprise in order to promote commodity sales is a commercial discount. Where the sale of goods involves commercial discounts, the amount of income from the sale of goods shall be determined according to the amount after deducting the commercial discounts.
five
Cash discount conditional sale
Value-added tax: According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Discount Deducting VAT Taxable Sales, taxpayers sell goods by way of discount. If the sales amount and discount amount are indicated separately on the same invoice, it means that the sales amount and discount amount are indicated separately in the "Amount" column of the same invoice, and VAT can be levied according to the discounted sales amount. If the discount amount is not indicated in the "Amount" column of the same invoice, but only indicated in the "Remarks" column of the invoice, the discount amount shall not be deducted from the sales amount.
Therefore, as long as the cash discount is not indicated on the same invoice, the value-added tax should be paid in full before the discount.
Enterprise income tax: According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning the Recognition of Enterprise Income Tax Income, the debt deduction provided by the creditor to the debtor to encourage the debtor to pay within the prescribed time limit is a cash discount. Where cash discounts are involved in selling goods, the amount of income from selling goods shall be determined according to the amount before deducting cash discounts, and cash discounts shall be deducted as financial expenses when actually occurring.
six
Discount sale
Value-added tax: According to Article 11 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax, the value-added tax returned to the buyer by taxpayers other than small-scale taxpayers (hereinafter referred to as general taxpayers) due to sales return or discount shall be deducted from the output tax in the current period when sales return or discount occurs, and the value-added tax recovered due to purchase return or discount shall be deducted from the input tax in the current period when sales return or discount occurs.
Enterprise income tax: According to the provisions of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning the Confirmation of Enterprise Income Tax Income, the preferential treatment given by an enterprise on the sales price due to the unqualified quality of the goods it sells belongs to the sales preference; The return of goods sold by an enterprise because of the quality and variety of goods does not meet the requirements, which belongs to sales return.
In case of sales discount and sales return of the sold goods whose sales revenue has been confirmed by the enterprise, it shall offset the current sales revenue in the current period.
seven
Buy one get one free joint sales.
Value-added tax: Value-added tax should be paid as sales (see special reminder for different opinions).
Basis: According to Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax, "The following acts of units or individual industrial and commercial households shall be regarded as selling goods: (8) Giving goods produced by themselves, processed on commission or purchased to other units or individuals free of charge.
Special reminder: Whether full delivery, buy one get one free is a "free gift" is controversial in the industry. Some people think that the gift is based on the purchase of the main product, so it is not a "free gift" behavior. In order to avoid tax risks, it is recommended to consult the local tax authorities specifically.
Enterprise income tax: income is shared and recognized in proportion to the fair value of each commodity.
Basis: The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning the Confirmation of Enterprise Income Tax clearly stipulates that if an enterprise purchases goods for its own use and sells them free of charge, it is not a donation, and the total sales amount shall be shared according to the proportion of the fair value of each commodity.
eight
Labor service lasting more than 12 months
Value-added tax: According to the provisions of Article 38 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax, the goods to be pre-sold shall be the day when the goods are delivered, but the production period of large machinery and equipment, ships, airplanes and other goods exceeds 12 months, and the day when the advance payment or the payment date agreed in the written contract is received. Therefore, the date of receiving the advance payment or the payment date agreed in the written contract is regarded as the time when the VAT liability occurs.
Enterprise income tax: According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning the Confirmation of Enterprise Income Tax, if an enterprise is entrusted to process and manufacture large-scale machinery and equipment, ships and airplanes, or is engaged in construction, installation and assembly engineering business or provides other services for more than 65,438+02 months, it shall confirm the realization of income according to the completion progress or workload completed in the tax year.
nine
Product share income
Value-added tax: According to Article 45 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax, the time when the obligation to pay and withhold and remit value-added tax occurs is: (1) the day when the taxpayer has taxable behavior and received sales or obtained evidence for claiming sales; If the invoice is issued first, it is the day of invoice issuance. The date of obtaining the sales payment voucher refers to the payment date determined in the written contract; If a written contract is not signed or the date of payment is not determined in the written contract, it is the date when the transfer of labor services and intangible assets is completed or the ownership of real estate is changed.
Enterprise income tax: According to Article 24 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), if income is obtained by product sharing, the realization of income shall be confirmed according to the date when the enterprise shares the product, and the income amount shall be determined according to the fair value of the product.
10
Repay the principal and sell goods.
Value-added tax: According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Provisions on Some Specific Issues of Value-added Tax, "Taxpayers can't deduct the reimbursement fee from the sales amount when selling goods by repaying the principal", the sales amount of goods sold by repaying the principal is the sales price of goods, and the reimbursement fee can't be deducted from the sales amount.
Enterprise income tax: According to Article 8 of the Enterprise Income Tax Law of People's Republic of China (PRC), the reasonable income-related expenses actually incurred by an enterprise, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating the taxable income. Because the repayment of the principal occurs after the sale, the income should be fully recognized at the time of sale, and the repayment of the principal cannot be deducted, but the repayment of the principal can be deducted as the cost of sales before tax.
1 1
Exchange of non-monetary assets
Goods, property and services flow out of the enterprise.
Value-added tax: According to the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax, the exchange of non-monetary assets by enterprises and the giving of goods, property and services free of charge are regarded as sales behavior, which means that the sales parties do not settle accounts in currency, but settle accounts with each other with goods of the same price to realize the purchase and sale of goods. Both parties should handle the purchase and sale business, that is, calculate the sales and output tax based on the goods they send, and calculate the input tax and input tax based on the goods they receive, so as to obtain the allowable deduction of the special ticket.
Enterprise income tax: According to Article 25 of the Regulations on the Implementation of Enterprise Income Tax, the exchange of non-monetary assets and the donation, repayment of debts, sponsorship, fund-raising, advertising, samples, employee benefits and profit distribution with commodities, property and services are regarded as selling commodities, transferring property and providing services.
Hello, your situation belongs to sales discount. Just declare according to the actual sales income.
Yes 100 minus 10, and the income declaration is 90. If there is a discount, the income shall be declared at the discount price.
I hope my answer is helpful to you! You are also welcome to leave comments.