wholesale belly button jewelry Is the price adjustment and the value -added tax? How to make it. How to do it?

etsy wholesale jewelry According to the State Administration of Taxation's "Notice on Part of the Calculation and Tax Tax Tax of Commercial Enterprises" (National Tax Fa [2004] No. 136), the sales volume and sales of commercial enterprises to suppliers to suppliers are stipulated. There is no necessity, and commercial enterprises provide certain labor income to suppliers, such as entry fees, advertising promotion fees, shelf fees, display fees, management fees, etc., which are not re -marketing. The business tax shall be levied at the applicable tax rate of business tax. For the various return income that the commercial enterprise charges the sales volume and sales of the commodity, the sales of sales (if a certain percentage, amount, and quantity), the current value -added tax input should be reduced Taxes, no business tax. The calculation formula of the tax input tax should be adjusted to:

This tax should be reduced in the current period = the return funds obtained in the current period ÷ (1 purchased goods applicable value -added tax rate) × The value -added tax rate for goods purchased Essence
The taxation treatment of various income collected by other VAT taxpayers to suppliers is implemented compared with the provisions of this notice.
From the above regulations, calculate the corresponding input tax according to the calculation formula:
borrowing: other business expenditures
R n The sales reincarnation form of sales rebates
It is to motivate dealers, many companies will formulate rebate reward policies to mobilize their enthusiasm by rebate. Rebate refers to the manufacturer to reward dealers in the form of cash or physical based on certain judgment standards, which has the characteristics of lagging lag. By reducing the sales income of the company to reduce the sales revenue of the company, the sales profit is reduced.
In business activities, in order to achieve the purpose of promotion and timely repayment, the company adopts the following methods: discount sales, including commercial discounts, cash discounts and sales discounts; It includes two types: cash rebate and physical rebate.
Colidate according to the different accounting treatment, the commercial rebate can be specifically described as:
1. The form of the specified quantity gift is achieved. For example: within one month, sell 30 induction cookers and give 10 sets of supporting cabinets;
2. The form of returning the payment directly. For example: In the reader's letter, the profit of 21,000 yuan will be returned to the department store with cash or bank deposits directly, which is directly returned the payment;
3. For example: buy 20,000 pieces in a certain period (usually one year), the rebate is 1%of the purchase amount, and the purchase to 50,000 rebates is 1.5%of the purchase amount, and so on. Essence
This sales rebate treatment
According to the tax law, after the sales goods are sold and issued a dedicated invoice to the purchaser, if a return or sales discount occurs, the purchaser has been paid or the payment has not been paid for account processing. In the case where the invoice connection and deduction union cannot be refunded,
The purchaser must obtain the "purchase exit or request for discount certificate" issued by the local tax authority to send it to the salesperson as a specialty invoice for the sales party. The legal basis and issue a special invoice for red words.
1. If the specified quantity is given to the physical items
The sales rebate If the method of returning to the sale of goods, according to the provisions of the tax law, it shall be regarded as sales processing and pays value -added tax.
Prefidine Back Rebate:
Bed: Business expenses
Loan: Inventory goods
Tax adjustment of goods.
This Rebate Rebate:
This Rebel Rebate Rebate Rebate Rebate Demanded the cost of inventory and pay value -added tax. Two cases need to be handled:
(1) If the supplier issues a special VAT invoice, then:
borrowing: inventory goods
Tax)
loan: main business cost
(2) If you do not issue a special VAT invoice, then:
: inventory product
n2. Directly return to the payment
The payment sales rebate:
The sales rebate If you use the form of payment of monetary funds, pay the sales rebate party, and use the "purchase exit or discount certificate" obtained as expenses.
borrowing: business costs
loan: bank deposit, etc.
but in practice, the accounting treatment methods of this rebate method are different. Some accountants do the following:
Borrowing: Main business income
Loan: Bank deposits
The due to cash rebates that occur after purchasing, it cannot be indicated on the same VAT invoice. Therefore, rebate cannot be reduced in value -added tax, and it can only reduce the main business income.
This Rebate Return:
This Rebel CPRC to reduce the cost of sales. If the other party issues a red letter invoice, the input tax should be transferred out.
Borrowing: Bank deposits
Loan: Main business cost
The taxable taxes -value -added tax (transfer tax transfer)
. The form of offset the payment.
The national tax issuance [2004] No. 136 stipulates that the various returns that are collected by commercial enterprises to suppliers are linked to commodity sales and sales (such as a certain percentage, amount, quantity calculation), and all should be In accordance with the relevant provisions of the Returning Return, the current value -added tax input tax will not be levied. Accounting should be treated according to sales discounts.
If according to the tax law, if the sales and discounts are specified on the same invoice, the sales party can calculate the value -added tax based on the balance after discount. How to deal with it shall not be reduced from the sales amount, and the purchaser shall calculate the input tax based on the balance of the discount.
The sales rebate is used in direct deduction methods for sales invoices. In terms of nature, the same sales discount is the same as the accounting treatment of general commodity discounts. The revenue of the payment sales rebate party is included in the sales revenue according to the net amount after the deduction of sales and rebate;
If invoicing of the rebate amount, the rebate of the repaid for the form of the direct payment of the payment, the return fee incurred after the invoice is issued, or the required refund amount after the date, the seller shall The issued "purchase withdrawal or obedience to the discount certificate" issued a red letter invoice for sales revenue, and the sales tax amount was reduced accordingly.
The payment of sales rebate:
The payment recipients withdrawing the certificate with the purchase or obtaining discount certificate, and issued a red letter to make the VAT invoice.
borrowing: main business income
The taxable taxes -value -added tax (output tax)
loan: bank deposit
After receiving the rebate, the red letter certified by the Taxation Bureau allows the VAT invoice to deduct the amount of tax input.
borrowing: bank deposits
The taxable taxes -value -added tax (input tax transfer) (red word)
loan: other business income (or inventory goods)

wholesale antique jewelry supplies in chennai If you are a buyer, it can directly reduce your purchase amount, and the tax input tax naturally decreases