“平销返利”增值税处理

Core Viewpoint - The article discusses the tax implications of rebates received by commercial enterprises from production companies, emphasizing the need for proper accounting of value-added tax (VAT) in these transactions [4][6][8]. Group 1: Tax Regulations - According to the National Taxation Bureau's notification, commercial enterprises must reduce their VAT input tax based on rebates received from suppliers, which are linked to sales volume or sales amount [4][5]. - Production enterprises must calculate VAT on the total sales amount without deducting the rebate portion beforehand. Only when the rebate occurs can they issue a red invoice to offset the output tax [6][8]. Group 2: Example Case - An example is provided where a car dealership (Company A) has a procurement contract with a car manufacturer (Company B). The procurement price is set at 100,000 yuan per vehicle, with a rebate of 10,000 yuan per vehicle if sales exceed 50 units per month [10]. - In January, if Company A sells 100 vehicles, the total rebate received in February would amount to 1,000,000 yuan, which needs to be accounted for in their VAT calculations [11].