现金折扣方式销货增值税核算问题

Accounting Problems on Added value Tax in Cash Discount Sales

就现金折扣方式销货涉及增值税业务，提出：会计核算中应增设“销货折扣税金附加”帐户，作为“应交税金———应交增值税”帐户的附加帐户．

This paper proposes an additional sales discount tax account in business of added value involved in cash discount sales. It is treated as a adjunct account to payable tax——added tax.