What Should Enterprises Pay Attention To When Setting Up Rebate Incentive Policies?

by Excitation Dealers, many enterprises will formulate a rebate incentive policy, the purpose is to mobilize their enthusiasm through rebate. Rebate means that the manufacturer rewards the dealer in cash or in kind according to certain criteria. It has the characteristics of delayed cash. Generally speaking, we should pay attention to the following items:

First, Rebate The data should be based on the actual data collected. Therefore, we need to count the credits of each customer's accounts receivable and exclude data that are not related to the money.

Two, we need confirmation from our customers. The best way should be applied by the client, by the enterprise. Sales Department First audited, then verified by the finance department, submitted to the general manager for approval.

The three is the tax issue. Before signing a contract, it should be clear who will pay the tax rebate and avoid affecting the relationship between customers.

Rebates need customers to pay taxes, but they are generally paid by businesses, and customers are not as large as you. Therefore, the rebate ratio should be controlled, the smaller the better.

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Business tax is a kind of turnover tax. Its tax basis is to provide the turnover of taxable labor, transfer the amount of intangible assets, and sell real estate sales. The fifth provision of the Provisional Regulations of the People's Republic of China on business tax stipulates that the turnover of taxpayers is the full price and extra charges charged by taxpayers to provide taxable services, transfer intangible assets or sell immovable property. 但是，下列情形除外：(一)纳税人将承揽的运输业务分给其他单位或者个人的，以其取得的全部价款和价外费用扣除其支付给其他单位或者个人的运输费用后的余额为营业额;(二)纳税人从事旅游业务的，以其取得的全部价款和价外费用扣除替旅游者支付给其他单位或者个人的住宿费、餐费、交通费、旅游景点门票和支付给其他接团旅游企业的旅游费后的余额为营业额;(三)纳税人将建筑工程分包给其他单位的，以其取得的全部价款和价外费用扣除其支付给其他单位的分包款后的余额为营业额;(四)外汇、有价证券、期货等金融商品买卖业务，以卖出价减去买入价后的余额为营业额;(五)国务院财政、税务主管部门规定的其他情形。

As for the situation of the business tax being taxed according to the difference, the author thinks that the taxpayer should pay special attention to the validity of the voucher for the difference deduction.

The sixth provision of the Provisional Regulations on business tax of the People's Republic of China stipulates that taxpayers who deduct the relevant items according to the fifth provision of this Regulation shall not comply with the relevant laws, administrative regulations or the relevant provisions of the competent tax authorities of the State Council, and the amount of such items shall not be deducted. The certificate of compliance with the relevant provisions of the tax authorities of the State Council in regulation sixth refers to: (1) payments made to domestic units or individuals, and the acts of the unit or individual, which belong to the business tax or the scope of the value added tax, shall be valid and valid certificates issued by the unit or individual; (two) the administrative administrative charges or government funds that are issued by the unit or individual shall be lawful and valid certificates issued by the government's funds, and (three) the sum paid to the overseas individuals or individuals shall be valid and valid by the receipt documents of the unit or individual, and if the tax authorities have doubts about the receipt of the documents, they may be required to provide the confirmation certificate of the overseas notarization institutions; (four) other valid and valid certificates stipulated by the State Administration of taxation. The nineteenth provision of the detailed rules for the implementation of the Provisional Regulations on business tax in People's Republic of China stipulates that

To remind taxpayers, the other valid and valid certificates stipulated by the State Administration of taxation are the following:

1. the railway transport enterprises provide service clearing bills. The notice of the State Administration of Taxation on the cooperation between railway transport enterprises in completing the business tax related to transportation business (No. fifty-second of the State Administration of Taxation announcement 2011) stipulates that the joint venture railway transport company, the share reform railway transport enterprise and other railway transport enterprises shall complete the transportation business together, and the carrier shall deduct the balance from the total cost and the extra cost of the total cost and the transportation expenses paid to the other cooperative transport parties as the turnover.

2. air cargo waybill. The Circular of the State Administration of Taxation on the issue of business tax on passenger aircraft intermodal transport (National Tax Letter No. 2005] No. 202) stipulates that when China International Uni Airways Corporation (hereinafter referred to as Air China) and Air China Cargo Co (hereinafter referred to as cargo) carry out the passenger compartment intermodal business, Air China receives the revenue from the abdominal compartment, and the cargo is deducted from the freight receipts paid to the airline's revenue from its freight receipts, and the sales volume is deducted from the certificate as "air waybill" issued by Air China.

In addition, the reply issued by the State Administration of Taxation on the collection of business tax on the real estate and land use rights of the financial enterprises that do not sell the invoices for sale has been approved by the State Administration of Taxation (National Tax Letter No. 2005] No. 77). "The Ministry of Finance and the State Administration of taxation have valid and valid certificates stipulated in the fourth rules of the business tax on certain policy issues (fiscal 16 [2003]]), including the court judgments, rulings, mediation documents, and arbitral awards and notarial claims instruments executed by the people's courts." However, since the Ministry of Finance and the State Administration of Taxation promulgated Circular on the list of normative documents for repealing and invalidating business tax, (fiscal 61 [2009] No. 61) stipulates that it has been abolished since January 1, 2009, so the taxpayers' business tax services that should be taxed after the difference occurred in January 1, 2009 should be deducted from the difference before January 1, 2009, and it is not possible to get the difference between the business and the documents stipulated in the nineteenth regulations of the Provisional Regulations on business tax of People's Republic of China. The court judgments, rulings, mediation documents mentioned in the document No. 77 of the national tax letter, and the arbitral awards and notarized creditor's rights instruments executed by the people's courts should also be considered as valid and valid certificates.

For example, A company sold an office building at a price of 30 million yuan in March 2013. The office building, which was forced by the court in 2007, was ordered by the B company to pay its debts. It has not obtained the invoice issued by B company. Only when the court ruling was made at that time, the court decided that the price of the debt was 20 million yuan, then A company should accept business tax (3000-2000) *5%=50 (10000 yuan).