会计规范与税收法规的矛盾与协调——释疑现金折扣的会计处理及引发的相关问题

Contradiction between Accounting Specifications and Tax Statutes and Its Coordination——An Interpretation to the process of cash discount and some relevant problems

本文认为现金折扣是价、税合计的折扣，现行处理是与税法相协调的结果；为加强控制、监管，现金折扣应开具红字发票。与其实质上一致的商业折扣也应按现金折扣的处理进行调整。同时，购方企业所获折扣，按存货准则，应该冲减存货成本。

This paper maintains that cash discount is a discount based on the sum of price and tax, and our current way of its process is a result of being in line with the tax statutes. In order to enhance our control and supervision over this practice, the issuing of Red Invoice is necessary. Commercial discount, which is similar to cash discount in nature, should also be processed and adjusted in the same way. Meanwhile the discount which the purchase party acquires should be meant to reduce the cost of the goods in stock according to the stock principles.