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開票的返點算什么(公司返點應(yīng)記哪個)

分類：會計知識 日期：2022-07-29 23:22 瀏覽：6 次

1.公司返點應(yīng)記哪個會計科目

返點計入營業(yè)外收入會計科目。

返點類型

返點的具體形式，需要分線上和線下。線上由網(wǎng)上商城和專業(yè)的返利網(wǎng)站組成，如免郵等優(yōu)惠，用戶可以在購物商品的同時獲得相應(yīng)的返點。線下是由實體店組成，消費者購買商品后會有相應(yīng)的代金券，和現(xiàn)金返點。

超市返點

超市合作方式分經(jīng)銷與代銷：比較常見的是經(jīng)銷，就是你提供給超市進價，售價是由超市的采購人員定價的（一般在進價的基礎(chǔ)上加15%-30%）；并且由超市下訂單，你就按訂單送貨，并且按訂單量和進價開具增值稅發(fā)票。那合同上的返點是指在進價的基礎(chǔ)上扣除的。（舉例，你供給超市的進價是100元，超市售價是120元，當(dāng)月訂貨量為10個，如果返點是5%，那你就是返給超市50元）。另一種就是代銷，就是你決定在超市里的售價，超市不會給你下訂單，庫存是由你的自行管理的，發(fā)票是按超市每月的銷售數(shù)據(jù)結(jié)算的，返點是在售價的基礎(chǔ)上扣除的，（舉例，你定的超市售價是120元，當(dāng)月銷售量為5個，如果返點是20%，那你就是返給超市120元。）另外建議，供給超市供價（要去掉所有費用和返利），當(dāng)中的毛利最好不要低于30%，有能力的話，還是請個對這個渠道比較了解的業(yè)務(wù)人員吧，還是會為你的省掉不少學(xué)費的。

2.銷售返點開發(fā)票屬于什么科目?

支付銷售返點方的會計科目是銷售費用。

收到銷售返點方的會計科目是主營業(yè)務(wù)成本。

1、支付銷售返點方：

銷售返點如采用返回所銷售商品方式的，根據(jù)稅法的規(guī)定，應(yīng)視作銷售處理，并計繳增值稅。

借：銷售費用

貸：庫存商品

應(yīng)交稅費——應(yīng)交增值稅（銷項稅額）

期末對于捐贈的商品進行納稅調(diào)整。

2、收到銷售返點方：

收到實物銷售返點方?jīng)_減有關(guān)存貨成本，并要計繳增值稅。需分兩種情況處理：

(1)若供貨方開具增值稅專用發(fā)票，則：

借：庫存商品

應(yīng)交稅費——應(yīng)交增值稅（銷項稅額）

貸：主營業(yè)務(wù)成本

(2)若不開具增值稅專用發(fā)票，則

借：庫存商品

貸：主營業(yè)務(wù)成本

開票,返點,會計科目

3.銷售返點怎樣做賬

銷售返利形式： 返利是指廠家根據(jù)一定的評判標(biāo)準(zhǔn)，以現(xiàn)金或?qū)嵨锏男问綄?jīng)銷商進行獎勵。

在商業(yè)活動中，為了達到促銷和及時回款的目的，企業(yè)通過采取以下方式：折扣銷售，包括商業(yè)折扣、現(xiàn)金折扣及銷售折讓；商業(yè)返利，以平價低于進價銷售，它包括現(xiàn)金返利和實物返利兩種。 根據(jù)會計處理的不同，商業(yè)返利可具體描述為： 1.達到規(guī)定數(shù)量贈實物的形式。

例如：在一個月內(nèi)，銷售電磁爐30臺，贈配套櫥具10套； 2.直接返還貨款的形式。例如：讀者來信中，讓利2.1萬元若直接以現(xiàn)金或銀行存款返還百貨公司，即為直接返還貨款； 3.沖抵貨款的形式。

例如：在一定時期（通常為一年）購買2萬件，返利為進貨金額的1%，購買至5萬件返利為進貨金額的1.5%，以此類推，返利直接在二次貨款中扣減。 銷售返利處理 據(jù)稅法規(guī)定，銷售貨物并給購買方開具專用發(fā)票后，如發(fā)生退貨或銷售折讓，對于購貨方已付款或貨款未付已作賬務(wù)處理，發(fā)票聯(lián)和抵扣聯(lián)無法退還的情況下，購貨方必須取得當(dāng)?shù)囟悇?wù)機關(guān)開具的“進貨退出或索取折讓證明單”送交銷貨方，作為銷貨方開具紅字專用發(fā)票的合法依據(jù)，并開具紅字專用發(fā)票。

達到規(guī)定數(shù)量贈實物 銷售返利如采用返回所銷售商品方式的，根據(jù)稅法的規(guī)定，應(yīng)視作銷售處理，并計繳增值稅。 支付銷售返利方： 借：銷售費用 貸：庫存商品 應(yīng)交稅費——應(yīng)交增值稅（銷項稅額） 期末對于捐贈的商品進行納稅調(diào)整。

收到銷售返利方： 收到實物銷售返利方?jīng)_減有關(guān)存貨成本，并要計繳增值稅。需分兩種情況處理： （1）若供貨方開具增值稅專用發(fā)票，則： 借：庫存商品 應(yīng)交稅費——應(yīng)交增值稅（銷項稅額） 貸：主營業(yè)務(wù)成本 （2）若不開具增值稅專用發(fā)票，則 借：庫存商品 貸：主營業(yè)務(wù)成本 2.直接返還貨款支付銷售返利方： 銷售返利如采用支付貨幣資金形式的，支付銷售返利方，根據(jù)取得的“進貨退出或索取折讓證明單”作為費用處理。

借：銷售費用 貸：銀行存款 但是在實務(wù)操作中，對于這種返利方式會計處理方法各異，有的會計人員做如下處理： 借：主營業(yè)務(wù)收入 貸：銀行存款 因為現(xiàn)金返利是在購貨日后發(fā)生的，無法注明在同一張增值稅專用發(fā)票上。因此，返利不能沖減增值稅，只能沖減主營業(yè)務(wù)收入。

收到銷售返利方 收到銷售返利方，沖減銷售成本，如果對方開具紅字發(fā)票時，應(yīng)將進項稅金轉(zhuǎn)出。 借：銀行存款 貸：主營業(yè)務(wù)成本 應(yīng)交稅費——應(yīng)交增值稅（進項稅額轉(zhuǎn)出） 3.沖抵貨款的形式。

國稅發(fā)[2004]136號文件規(guī)定，對商業(yè)企業(yè)向供貨方收取的與商品銷售量、銷售額掛鉤（如以一定比例、金額、數(shù)量計算）的各種返還收入，均應(yīng)按照平銷返利行為的有關(guān)規(guī)定沖減當(dāng)期增值稅進項稅金，不征收營業(yè)稅。會計上應(yīng)按銷售折讓處理。

按稅法規(guī)定，如果銷售額和折扣額在同一張發(fā)票上分別注明，銷售方可按折扣后的余額作為銷售額計算增值稅，如果將折扣額另開發(fā)票，不論其在財務(wù)上如何處理，均不得從銷售額中減除折扣，而購買方應(yīng)按折扣后的余額計算進項稅額銷售返利如采用在銷售發(fā)票直接扣減方式，性質(zhì)上類同銷售折讓，其會計處理與一般商品折讓購銷的會計處理一樣。支付銷售返利方收入按照扣減銷售返利后的凈額計入銷售收入；收到銷售返利方成本按照扣減銷售返利后凈額計入采購成本。

如果將返利額另開發(fā)票，對于直接沖抵貨款的形式來兌現(xiàn)的返利，在開具發(fā)票后發(fā)生的返還費用，或者需要在期后才能明確返利額，銷售方據(jù)購買方主管稅務(wù)機關(guān)出具的“進貨退出或索取折讓證明單”開出紅字發(fā)票沖銷收入，并相應(yīng)沖減銷項稅額。 支付銷售返利方： 支付返利方憑進貨退出或索取折讓證明單，開具紅字折讓增值稅發(fā)票。

借：主營業(yè)務(wù)收入 應(yīng)交稅費——應(yīng)交增值稅（銷項稅額） 貸：銀行存款 收到銷售返利方： 收到返利方，持通過稅務(wù)局認(rèn)證的紅字折讓增值稅發(fā)票，抵減進項稅額。 借：銀行存款 應(yīng)交稅費——應(yīng)交增值稅（進項稅額轉(zhuǎn)出）（紅字） 貸：其他業(yè)務(wù)收入（或庫存商品） 1.公司是經(jīng)銷商，收到廠商支付的現(xiàn)金返利，公司開具了現(xiàn)金收款收據(jù)，并無發(fā)票，請問公司就收到的現(xiàn)金返利該如何進行賬務(wù)處理？ 稅務(wù)專門有規(guī)定，屬于折扣，要沖減進項稅額。

借：現(xiàn)金 貸：庫存商品 應(yīng)交稅費——應(yīng)交增值稅（進項稅額轉(zhuǎn)出） 2.平銷返利和商場收取管理費，雙方各做什么樣的賬務(wù)處理無論是收到貨幣性資產(chǎn)還是實物資產(chǎn)，均應(yīng)于收到當(dāng)期沖減當(dāng)期進項稅金。會計處理： 1. 收到返利時： 借：銀行存款（庫存商品等） 貸：其他業(yè)務(wù)收入 如果收到的是貨物，并取得對方開具的增值稅專用發(fā)票袁，應(yīng)同時作借記應(yīng)交稅費——應(yīng)交增值稅（進項稅額）； 2. 按規(guī)定轉(zhuǎn)出的進項稅額： 借：其他業(yè)務(wù)支出 貸：應(yīng)交稅費——應(yīng)交增值稅（進項稅額轉(zhuǎn)出） 平銷返利公式： 當(dāng)期應(yīng)沖減進項稅金=當(dāng)期取得的返還資金/（1+所購貨物適用增值稅稅率）*所購貨物適用增值稅稅率 當(dāng)期取得的返還資金/（1+所購貨物適用增值稅稅率）——返還的金額實際是含稅價格，換算為不含稅價格再 *所購貨物適用增值稅稅率 =當(dāng)期應(yīng)沖減進項稅金 實際就是含稅價格和不含稅價格的問題。

4.銷售返點 會計分錄

1、屬于寄售

借：應(yīng)收賬款/銀行存款 10萬

貸：主營業(yè)務(wù)收入 10*5%=0.5萬

應(yīng)付賬款-A廠家 9.5萬

支付給廠家時，

借：應(yīng)付賬款-A廠家 9.5萬

貸：銀行存款 9.5萬

2、保證金計入其他應(yīng)付款

借：銀行存款 1萬

貸：其他應(yīng)付款-某商家保證金 1萬

廣告制作費具體情況是什么？保證金？還是你們做廣告？還是你們找別人代做廣告但是問商家收費？

3、發(fā)給物流工資

計提時

借：銷售費用/營業(yè)費用

貸：應(yīng)付職工薪酬

支付時

借：應(yīng)付職工薪酬

貸：現(xiàn)金/銀行存款

5.銷售返點怎么做會計分錄

根據(jù)會計處理的不同，商業(yè)返利可具體描述為：

1、完成任務(wù)的返點，收到現(xiàn)金或銀行存款借：現(xiàn)金或銀行存款貸：其他業(yè)務(wù)收入（或營業(yè)外收入）

2、完成任務(wù)的返點，收到商品借：庫存商品貸：其他業(yè)務(wù)收入（或營業(yè)外收入）

擴展資料

銷售返點是指商業(yè)企業(yè)向供貨方收取的與商品銷售量、銷售額掛鉤（如以一定比例、金額、數(shù)量計算）的各種返還收入。

所謂的銷售返點是指：商家為吸引客戶在他那里購買東西推出的一種政策，在客戶購買東西并付款后給于客戶一定的現(xiàn)金返還。客戶購買不同的商品有不同的返點，一般利潤高的商品返點也高。

參考資料：搜狗百科——銷售返點

開票的返點算什么會計科目

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