"WG Tax Preferential Policies" focuses on tax planning and helps enterprises save taxes legally and reasonably through industrial support policies
Receiving "rebates" is a relatively common phenomenon in the market, which will appear in various industries, and we are more familiar with the real estate industry, especially in the purchase and sale of some second-hand houses, there will always be various "rebates".
There are also some "rebates" generated by a third party, in fact, it can also be called an intermediary fee, after the third party introduces the transaction, the third party will ask for a rebate, but the basic cost of this rebate will not have a cost invoice, but if it is clear in the agreement or contract, the enterprise can ask the other party to issue an invoice.
Most rebates are given to individuals, and if the other party is required to issue an invoice, then you can apply to the local tax authority***Through the local support subsidy of the park, the individual income tax can be followedPayment, the enterprise can be directly credited to the accountThis is a way for businesses to address "kickbacks".
So can the "rebates" of corporate expenses be accounted for?
According to the relevant regulations, the commissions, rebates, handling fees, rebates and other business expenses paid by enterprises shall be based on internal sales policies, contract agreements, valid vouchers, etc., and the authenticity of them shall be reviewed by the relevant functional departments, mainly referring to illegal acts such as bribery in the form of service fees.
To put it simply,That is, as long as the "rebate" generated by the standard is met, it can be recordedHowever, there must be corresponding vouchers and basis to be used as accounting support, such as the entry of invoices issued on behalf of the previous generation, and the need to stipulate the "rebate" in the contract.
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