With a case study,this paper analyses the relation among sales discount,sales allowance,profit return and tax law and puts forward the views of how to use sales discount,sales allowance and profit return to rationally avoid taxation.
本文通过一个案例分析了销售折扣、销售折让、支付返利与税法规定之间的关系,提出了正确使用销售折扣、销售折让、支付返利以合理避税的观点,探讨了将商业折扣、支付返利转为销售折让以合理避税的思路。
