1, rebate is actually commodity discount and rebate. As a purchasing unit, the rebate given by the supplier on a regular basis should be able to offset the purchasing cost. If it belongs to the general taxpayer, the invoice received at the time of purchase is a special VAT invoice, and the input should be transferred out. Due to the non-distributability of procurement cost, the difference between rebate and input transfer can be included in non-operating income.
Debit: accounts payable
Loan: non-operating income
Taxes payable-VAT-Transfer-out input tax
2. Because the decoration subsidy is directly deducted from the purchase invoice, there is no need for accounting treatment. If it is deducted from the payment payable and the purchase invoice is issued normally, it will be handled according to 1, but it does not involve the transfer of tax.
3. The rebate you give to the purchasing customers is better to be directly reflected in the invoice in the form of price reduction.
If it is a partnership informal unit, when receiving the rebate notice, make documents to pay the payment to the supplier.
Debit: accounts payable
Loan: cash (or bank deposit)
Issue a receipt again and receive excuses such as "fine, compensation".
Borrow: cash
Loan: non-operating income
To avoid taxes.
If it is a sole proprietorship, you can give it directly to the boss without making excuses.