發(fā)布時間：2019-06-06 04:42

【摘要】：近年來,隨著我國汽車經(jīng)銷行業(yè)的持續(xù)低迷,汽車生產(chǎn)企業(yè)為了打開銷路,提高汽車的銷量,采取了以銷售返利的方式對經(jīng)銷商進行補貼,而返利的確定和普通的商業(yè)返利有著很大區(qū)別,這就對汽車行業(yè)的返利沖抵貸款的稅務(wù)處理帶來了一定的難度。本文主要對當(dāng)前我國汽車行業(yè)返利沖抵貸款的會計及稅務(wù)處理存在的問題進行分析,并且提出相應(yīng)的解決措施,從而更好的促進汽車行業(yè)進行相應(yīng)的會計和稅務(wù)處理工作。
[Abstract]:In recent years, with the continuous downturn of the automobile distribution industry in China, in order to open up the market and increase the sales volume of cars, automobile production enterprises have adopted the way of sales rebate to subsidize dealers. The determination of rebate is very different from the ordinary commercial rebate, which brings some difficulty to the tax treatment of rebate loan in automobile industry. This paper mainly analyzes the problems existing in the accounting and tax treatment of rebate loans in China's automobile industry, and puts forward the corresponding solutions, so as to better promote the automobile industry to carry out the corresponding accounting and tax treatment.
【作者單位】： 安徽華菱汽車有限公司;
【分類號】：F406.7;F426.471
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本文編號：2494078