Question 2: What do salespeople often mean by commission and rebate? Generally speaking, the commission is about the sales staff, which can be understood as: the profit ratio that the sales staff can get from the total profit after selling a batch of goods. For example, the commission of 10%( 10 points) means that the sales staff get 100 yuan from the factory.
About kickbacks, it generally refers to buyers. For example, the buyer takes the goods from the seller at a specific price and then gives them to his company at a higher price. The difference between them is the rebate they get. Generally speaking, kickbacks are disgraceful. Generally speaking, neither the company nor the industrial and commercial bureau knows about the rebate.
Question 3: What's the difference between handling fees and commissions, kickbacks and business commissions? Handling fees and commissions are the fees and commissions paid by enterprises to obtain income.
With regard to kickbacks, Article 8 of China's Anti-Unfair Competition Law stipulates: "Operators shall not bribe the sale or purchase of goods by property or other means. Whoever secretly gives kickbacks to the other unit or individual outside the account shall be punished as bribery; If the other unit or individual secretly accepts kickbacks outside the account, it shall be punished as accepting bribes. " The "rebate" expenditure that belongs to the nature of commercial bribery shall naturally not be deducted before tax; Even if the "kickback" is paid in the account, as long as it does not belong to legitimate business activities, it is impossible to obtain real and legitimate vouchers and deduct them before tax. Therefore, taxpayers should not confuse considerable kickbacks with handling fees and commission expenses.
As for the business commission, as long as the person who gets the business commission belongs to the employee of the payment unit, it belongs to the nature of employee salary. Circular 29 emphasizes that the object of paying fees and commissions does not include both parties to the transaction and their employees, agents and representatives. The purpose of this regulation is to distinguish handling fees and commissions from wages and salaries. Wages and salaries are the labor remuneration paid by the unit to employees with work or employment relationship. Employees (such as salesmen) of this unit shall pay personal income tax according to "income from wages and salaries" and deduct it according to No.3 document of Guoshuihan [2009]. Handling fees and commissions are fees paid to other units or individuals, which are different from the main status of wages and salaries. If the party receiving fees or commission income is a natural person, it shall calculate and pay personal income tax on the income according to the "income from remuneration for labor services" as stipulated in the individual income tax law. However, the author believes that the fees and commissions stipulated in Circular 29 do not include the agents and representatives of both parties to the transaction. The direction of "agent" or "representative" here is not clear enough. It should be someone who has an employment relationship or an employment relationship with the unit, not someone who has no employment relationship or employment relationship. For example, the remuneration paid by an insurance company to an "insurance agent" who has not signed a labor contract with the company and cannot determine the employment relationship or the employment relationship should still belong to the nature of commission, not wages and salaries.
Question 4: The difference between rebate and commission. Rebate is illegal, commission is legal, and the Anti-Unfair Competition Law recognizes the legitimacy of commission. Paragraph 2 of Article 8 of the Anti-Unfair Competition Law stipulates that "an operator may give the other party a discount in an express way when selling or buying goods, and may give a commission to the middleman". There are essential differences between commission and rebate: a, commission is paid by the operator to the intermediary or middleman, and rebate is paid to the counterparty; B, the commission is paid publicly in an express way, and the rebate is paid secretly; C, commission is the form of performing the intermediary contract, and it is the legal labor remuneration paid to the middleman. Rebate is to use the power of the counterparty to obtain trading opportunities; D, commission should not only according to the provisions of the contract, but also according to the formal procedures to issue bills, recorded in the accounting accounts, pay taxes; Rebates are neither recorded nor taxed, and belong to "black income".
Question 5: Is there a difference between rebate and rebate? There is a difference. Discount is a kind of promotion behavior of merchants. When you shop through the shopping guide platform (such as TT rebate mentioned by the landlord), the merchant will give the shopping guide platform a certain sales commission, and the shopping guide platform will return a part to you in cash or other ways. Needless to say, the rebate also knows!
Question 6: What do you mean by kickbacks in sales? Don't give people kickbacks, and the people in charge of purchasing in their company won't buy your goods. You got it?
Question 7: There is a rebate on sales. Is rebate actually deducted from the calculation of commission? There is a rebate on sales, but the calculation of commission is actually based on the deduction of rebate, otherwise the commission is not too much!
Question 8: What does "asking for kickbacks" mean here? People wanted to buy something at 10. Maybe someone gave it to 10, or 8 yuan. You sold it to him for 5 yuan, and there was a lot of profit difference, which belonged to your personal commission, or others gave back and thanked you in other ways, but this was unfair to the company, so it was forbidden.