浅议增值税销货退回

Some Thoughts on Sales Return of VAT

文章介绍了增值税销货退回的政策规定,着重讨论了企业在购销活动中发生销货退回所存在的问题,以及如何从会计核算资料中审查这类问题。

The paper introduces the policies of the sales return. It focuses on the existing problem of VAT when the enterprises buy and sell products . Finally the paper puts forward how to examine this kind of question form the accounting calculation material.