商场返利券促销的会计处理和税务筹划(国外英文资料).docVIP

商场返利券促销的会计处理和税务筹划(国外英文资料) Shopping rebate coupons are the accounting and tax planning _ Shopping malls are now selling a variety of means, such as customers to buy a certain amount of goods, shopping malls to give customers a certain amount of rebate coupons (or shopping vouchers) is one of them. For this kind of promotion form, how should the shopping mall regulate and carry out the accounting treatment and tax planning scientifically? I talk about this topic. Example: in the middle of February 2006, the author investigated the accounting and tax treatment of a rebate ticket to a shopping mall. The director of shopping mall introduced the following information to me: The mall was held in May 1, 2005 to buy three sent a promotional activities, namely the customer shopping every 300 yuan full, shopping malls that donated 100 yuan rebate coupons, 1 million 200 thousand yuan rebate voucher issued in May 1st (the actual recovery rebate coupons 1 million 170 thousand yuan). In May 2005, the shopping mall achieved 35 million 100 thousand yuan (including tax price) on the sale of goods. In the recovery of the rebate coupons, according to the shopping malls and commodity suppliers agreed, shopping malls bear 351 thousand yuan, the supplier burden 819 thousand yuan. At the end of 2005, the mall handled the business as follows: Bank account: 33 million 930 thousand yuan By: accounts payable - commodity suppliers - receivable rebate coupons 819 thousand yuan Credit: the main business income of 29 million 700 thousand yuan Loan: tax payable -- payable VAT (output tax) 5 million 49 thousand yuan junior accountant exam: primary accounting practice - risk and return Junior accounting practice - wind... Junior accounting practice - wind... As can be seen from the above treatment, the portion of the rebate coupons received by the supplier has been charged to the suppliers by the shopping mall in full, and the portion of the market itself is directly offset by the revenue from the ma