In the process of operation, enterprises often encounter commercial discounts. If handled correctly, enterprises can enjoy VAT deduction. Once handled incorrectly, enterprises may face the problem of paying VAT in full.
For invoicing, it is correct that the sales volume and discount amount should be indicated separately in the "amount column" of the same invoice, and the output tax can be calculated according to the balance after the discount. If the discount amount is indicated only in the "remarks column" of the invoice, the discount amount shall not be deducted from the sales volume. If the discount amount is issued separately, no matter how it is handled financially, No discount shall be deducted from sales.
A garment enterprise for VAT general taxpayers, sales to A enterprise300Suit price excluding tax700/Set, because A enterprise to buy more, to A enterprise7Discount, and at the original price issued a VAT invoice, discount amount in the same invoice "remarks column" indicated, that A enterprise should pay VAT is300*700*0.13=27300(Yuan).
The reason is that the discount of the enterprise is not opened in the amount column, the discount can not be withheld from the sales, need to pay VAT according to the original price of sales.
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