销售折扣与折让纳税问题重庆商学院吴俊企业销售商品时，按合同规定为了及早收回货款而给予买方的销货折扣和因商品品种、质量等原因而给予买方的销货折让．新制度规定均通过“销售折扣与折让”科目核算．不直接冲减企业销售收入，只是等到期末再将这一科目的余额结转到“... Sales discounts and discounts tax issues Wu Chun, Chongqing University School of Business sales of goods, according to the contract provisions in order to recover the purchase price as early as the buyer’s sales discount and due to product variety, quality and other reasons given to the buyer’s discount on sales. The new system rules through the “sales discount and discount” subjects accounting. Not directly offset the sales revenue, just wait until the end of the balance of this subject and then carried over to "...