纳税人销售货物并向购货方开具专用发票后,如果发生销货退回或销售折让,从购货方来看,在帐务处理上,一般会有两种可能:一是购货方未付货款且未作帐务处理;二是购货方已付货款或者货款未付,但已作帐务处理;对销货方来说,在帐务处理上,也会有两种可能:一是将记帐联已作帐务处理,已记销售收入、销项税额;二是记帐联未作帐务处理,未记销售收入、销项税额。因此,纳税人应按不同情况分别进行税务处理。 After the taxpayer sells the goods and issues special invoices to the purchaser, if there is a return of sales or a sales discount, from the perspective of the buyer, there are generally two possibilities for the handling of the accounts: First, the purchaser does not Pay the purchase price and do not do the accounting treatment; the second is that the purchaser has paid the purchase price or the payment has not been paid, but has already done the accounting treatment; for the seller, there are also two possibilities in the accounting treatment: Accounting and accounting has been used for accounting transactions, and sales revenue and sales tax amount have been recorded. Second, accounting and billing associations have not handled accounting transactions, and sales revenue and sales tax amounts have not been recorded. Therefore, taxpayers should handle taxation separately according to different circumstances.