浅析现金折扣的涉税处理

Analysis on the Tax-related Treatment of Cash Discounts

从现金折扣的内涵、会计核算、账务处理着手,结合会计准则和现行税法进行分析,认为现金折扣应在主营业务收入的基础上计算,企业应向客户全额收取增值税销项税额,仅对销售货款实行现金折扣优待。

This paper start with the content of cash discounts, accounting, and account treatment. On analysis of accounting standards and current tax law, it details that cash discounts should be calculated on the basis of the main business income;business corporations should collect full payment of output VAT from customers and should only carry out the cash payment discounts on sales finance.