本文選題：BC電商零售企業(yè) + 實(shí)物返利�。� 參考：《財(cái)會(huì)月刊》2017年28期

【摘要】：采用典型案例分析法,以上海易辟電子商務(wù)有限公司為例研究其返利確認(rèn),發(fā)現(xiàn)其存在以下問題:除現(xiàn)金返利外不確認(rèn)其他形式的返利、收到的實(shí)物返利不知如何體現(xiàn)到存貨管理信息系統(tǒng)中、不能從稅收籌劃的角度來設(shè)計(jì)與供應(yīng)商的返利結(jié)算方式。針對(duì)這些問題,根據(jù)實(shí)物返利、票扣返利、賬扣返利的不同特點(diǎn)區(qū)別設(shè)計(jì)返利確認(rèn)方法,并考慮稅務(wù)風(fēng)險(xiǎn)和發(fā)票開具方式,以期為會(huì)計(jì)準(zhǔn)則和稅收法律針對(duì)B2C電商零售這一商業(yè)模式作出指導(dǎo)性的規(guī)范提供實(shí)務(wù)案例,也為其他B2C電商零售企業(yè)會(huì)計(jì)核算和管理提供具有指導(dǎo)意義的操作范本。
[Abstract]:By using the typical case analysis method, this paper takes Shanghai EPI Electronic Commerce Co., Ltd as an example to study its reinterest confirmation, and finds that it has the following problems: it does not confirm other forms of return except cash rebate. The physical rebate received is somehow reflected in the inventory management information system, and the method of reinterest settlement with the supplier can not be designed from the perspective of tax planning. In order to solve these problems, according to the different characteristics of material rebate, ticket rebate and book-deduction rebate, the method of confirming rebate is designed, and the tax risk and the way of issuing invoice are taken into account. In order to provide practical cases for accounting standards and tax laws to guide the B2C e-commerce retail business model, but also for other B2C e-commerce retail enterprises accounting and management to provide a guiding operation model.
【作者單位】： 鹽城師范學(xué)院商學(xué)院;
【基金】：江蘇省社會(huì)科學(xué)基金項(xiàng)目(項(xiàng)目編號(hào):14JD023)
【分類號(hào)】：F715.5;F724.6
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本文編號(hào)：1937700