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xiao shou zhe kou yu zhe rang de hui ji chu li shi yi
Author(s): 
Pages: 43
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  折让购买方财务费用应交增值税销项税额进货退出应收票据进项税额应交税金应付账款;
Abstract: 《企业会计制度》规定,现金折扣在实际发生时直接计入当期财务费用,企业按实际收到的金额,借记“银行存款”科目,按应给予的现金折扣,借记“财务费用”科目,按应收的账款,贷记“应收账款”、“应收票据”等科目。而《增值税专用发票使用规定》第12条却规定:“在购买方已付货款,或者货款未付但已作账务处理,发票联及抵扣联无法退还的情况下,购买方必须取得当地主管税务机关开具的进货退出或索取折让证明单(以下简称证明单)送交销售方,作为销售方开具红字专用发票的合法依据。销售方在未收到证明单以前,不得开具红字专用发票;收到证明单后,根据退回货物的数量、价款或折让金额向购买方开具红字专用发票。红字专用发票的存根联、记
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