浅谈特殊销售方式下的会计与税务处理

Discusses Under the Special Sales Way Shallowly Accountant and Tax Treatment

随着市场竞争越来越激烈,某些企业会采取一些特殊、灵活的销售方式销售货物,以此扩大销售额,占领市场。这些特殊的销售方式主要有:(1)以折扣方式销售货物;(2)以旧换新方式销售货物;(3)还本销售方式销售货物;(4)采取以物易物方式销售;(5)委托代销商品销售方式下的会计与税务处理。本文笔者对几种特殊销售方式下会计与税务处理的不同之处简要阐述自己的观点和看法。

Certain enterprises is getting more and more intense along with the market competition,they will adopt some specially,the nimble sales way sell goods,by this expansion sales volume,will seize the market.These special sales way mainly has：（1） by discount way sell goods;（2） by exchanges old the way sell goods;（3） repays principal the sales way sell goods;（4） adopts by the thing easy object space type sale;（5） entrusts to sell goods for the state under realization of goods way accountant and the tax treatment.This article author to several special sales ways under accountant and tax treatment＇s difference elaborated briefly own viewpoint and the view,discuss with the colleague.