汽车行业返利冲抵货款会计及税务处理探讨
发布时间：2019-06-06 04:42
【摘要】：近年来,随着我国汽车经销行业的持续低迷,汽车生产企业为了打开销路,提高汽车的销量,采取了以销售返利的方式对经销商进行补贴,而返利的确定和普通的商业返利有着很大区别,这就对汽车行业的返利冲抵贷款的税务处理带来了一定的难度。本文主要对当前我国汽车行业返利冲抵贷款的会计及税务处理存在的问题进行分析,并且提出相应的解决措施,从而更好的促进汽车行业进行相应的会计和税务处理工作。
[Abstract]:In recent years, with the continuous downturn of the automobile distribution industry in China, in order to open up the market and increase the sales volume of cars, automobile production enterprises have adopted the way of sales rebate to subsidize dealers. The determination of rebate is very different from the ordinary commercial rebate, which brings some difficulty to the tax treatment of rebate loan in automobile industry. This paper mainly analyzes the problems existing in the accounting and tax treatment of rebate loans in China's automobile industry, and puts forward the corresponding solutions, so as to better promote the automobile industry to carry out the corresponding accounting and tax treatment.
【作者单位】： 安徽华菱汽车有限公司;
【分类号】：F406.7;F426.471
，
本文编号：2494078
[Abstract]:In recent years, with the continuous downturn of the automobile distribution industry in China, in order to open up the market and increase the sales volume of cars, automobile production enterprises have adopted the way of sales rebate to subsidize dealers. The determination of rebate is very different from the ordinary commercial rebate, which brings some difficulty to the tax treatment of rebate loan in automobile industry. This paper mainly analyzes the problems existing in the accounting and tax treatment of rebate loans in China's automobile industry, and puts forward the corresponding solutions, so as to better promote the automobile industry to carry out the corresponding accounting and tax treatment.
【作者单位】： 安徽华菱汽车有限公司;
【分类号】：F406.7;F426.471
，
本文编号：2494078
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