企业销售佣金的财务与税务处理

Accounting and Tax Treatment of Sales Commissions of Enterprises

销售佣金是企业支付给中间商的服务报酬,是国际贸易中经常发生的、生产经营活动中所必需的正常的支出。本文将企业销售佣金在会计核算和税务处理时做的不同处理作一简单叙述。

As a kind of remuneration paid by enterprises to the middleman for his services and occurring frequently in international trade, sales commission is essential to production and business operation and may be treated as normal expenditure. This paper mainly analyzes disparities in the accounting and tax treatment towards sales commissions of enterprises.