销售退回的会计处理及税务处理建议

Recommendations on the accounting treatment of sales returns and tax treatment

企业发生销售退回,分为非日后调整事项退回和日后调整事项退回两大类。文章探讨两种退回方式的会计处理,同时指出2011年中级会计师和注册会计师考试教材规定,日后期间的调整事项发生于所得税汇算清缴之后的情形不再作为调整事项处理应视为非日后调整事项退回处理。此外文章还对因销售退回产生纳税实务中的《通知单》问题进行分析,并提出解决建议。

Sales returns can be classified into two categories： adjusting events and non-adjusting events.This paper probes the accounting treatment of the two returning ways and meanwhile points out.Accounting Title Examination and the textbook of CPA of 2011, the situation that adjusting events occurring after the final settlement of income tax shouldn＇t be considered as adjusting events but non-adjusting events.In addition, the author analyzes and proposes solution suggestions on problems of ＂notice＂ caused by sales returns in tax practice.