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tan xiao shou tui hui zhe rang he zhe kou zeng zhi shui zhuan yong fa piao de kai ju
Author(s): 
Pages: 44-45
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  销售退回增值税专用发票折让折扣销售购货方购销双方销项税额进货退出销货方期间费用;
Abstract: 企业发生销售退回、销售折让和销售折扣,应当作为营业收入的抵减项目记账,并开具红字增值税专用发票。下面分别加以说明。一、销售退回销售退回一般分三种情况:1.销售方已开出增值税专用发票,但购销双方都没有入账。这时,当原货物已退回销售方,并收到购货方退回的增值税...
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