例解B2C电商零售企业的返利确认

发布时间：2018-05-26 15:07

  本文选题：BC电商零售企业 + 实物返利　； 参考：《财会月刊》2017年28期

【摘要】：采用典型案例分析法,以上海易辟电子商务有限公司为例研究其返利确认,发现其存在以下问题:除现金返利外不确认其他形式的返利、收到的实物返利不知如何体现到存货管理信息系统中、不能从税收筹划的角度来设计与供应商的返利结算方式。针对这些问题,根据实物返利、票扣返利、账扣返利的不同特点区别设计返利确认方法,并考虑税务风险和发票开具方式,以期为会计准则和税收法律针对B2C电商零售这一商业模式作出指导性的规范提供实务案例,也为其他B2C电商零售企业会计核算和管理提供具有指导意义的操作范本。
[Abstract]:By using the typical case analysis method, this paper takes Shanghai EPI Electronic Commerce Co., Ltd as an example to study its reinterest confirmation, and finds that it has the following problems: it does not confirm other forms of return except cash rebate. The physical rebate received is somehow reflected in the inventory management information system, and the method of reinterest settlement with the supplier can not be designed from the perspective of tax planning. In order to solve these problems, according to the different characteristics of material rebate, ticket rebate and book-deduction rebate, the method of confirming rebate is designed, and the tax risk and the way of issuing invoice are taken into account. In order to provide practical cases for accounting standards and tax laws to guide the B2C e-commerce retail business model, but also for other B2C e-commerce retail enterprises accounting and management to provide a guiding operation model.
【作者单位】： 盐城师范学院商学院;
【基金】：江苏省社会科学基金项目(项目编号:14JD023)
【分类号】：F715.5;F724.6
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本文编号：1937700