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返利销售的增值税处理
释义
法律主观:
返利的账务处理为根据取得的“进货退出或索取折让证明单”作为费用处理。税法相关的规定有企业为一般纳税人的,税率为13%,适用《企业会计准则》及新收入准则。
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contract of employment concluded for a specified period
contract of engagement of contract-system workers
contract of engineering
contract of enterprise using Chinese and foreign investments
contract of entrustment for capital lending
contract of exchange
contract officer
contract of fixed formula
contract of foreign consignment sales
contract of foreign credit loans
contract of foreign exchange loans for fixed assets
contract of foreign exchange loans for working capital
contract of foreign trade
contract of general license
contract of gift
contract of group insurance against personal injuries from accidents
contract of guaranty
contract of hired laborer
contract of hiring
contract of indemnity
contract of insurance
contract of insurance against loss
contract of joint venture hotel
contract of labor
contract of labor for collectively-owned enterprises
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更新时间:2026/2/2 2:57:15