Generally, the rebate commission should be paid by the other party’s formal invoice.

1. It can be paid in the form of a temporary salary schedule. 2. It can be paid to the other party. The amount of commission reimbursed to the project management department with a reimbursable invoice

Sales rebate (rebate) refers to the amount collected by commercial enterprises from suppliers that is linked to product sales volume and sales (such as a certain proportion, Amount, quantity calculation) of various return income.

The accounting processing is

Debit: bank deposit

Credit: tax payable - value-added tax payable (input tax transfer out)

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Main business costs

Sales rebates and rebate commissions are widely used in marketing and pricing strategies. Whether it constitutes a bribe depends on who it is paid to and the nature of the payment. Motives and consequences; the prerequisite for the establishment of any bribery is the existence of a principal-agent relationship, in which a third party pays consideration to the agent in exchange for breach of principal-agent obligations, thereby benefiting the briber and harming the interests of the principal; therefore, The victim of a bribery act is the principal. When the principal is a voter or sovereign and the entrustment is state power, it is administrative bribery. When the principal is an employer and the agent is a director, employee, legal practitioner, accountant or Contractors, etc., are entrusted with commercial affairs, which is commercial bribery.

Although this premise is not expressly expressed in Article 22 of the Anti-Unfair Competition Law and the Interim Provisions on the Prohibition of Commercial Bribery of the State Administration for Industry and Commerce, it is self-evident. It would be ridiculous to define the commission paid by the principal to the agent, or the discount paid by the seller to the buyer, as commercial bribery. Agents always have to receive compensation for their agency services. Is it called commission or kickback or rebate? It’s not important, and the seller’s rebate is actually a delayed price discount. Discounts given by merchants to buyers cannot be considered bribes

Discounts are divided into cash discounts and sales-to-sales discounts. Cash discounts refer to 2113 based on Discounts are given during the payment period. For example, if something originally costs 100 yuan, it only costs 165,390 yuan in cash. 90 yuan will be paid within 10 days, and 100 yuan will be paid in full after 10 days. This is to encourage the other party to pay early

< p>Sales discount refers to the discount given based on the quantity or amount of goods purchased. For example, if you buy 10 items, there will be no discount, if you buy 20 items, you will get a 10% discount, etc. This is to encourage more purchases

Discount index is a cash discount, which generally refers to goods that have been sold normally and have quality problems, but you don’t want to return them, so the negotiated discount

Commission refers to the amount paid to employees who are not part of the buyer or seller. The middleman's money

Rebates are divided into upstream rebates and downstream rebates. Upstream rebates are the rebate amount from the buyer to the seller, and downstream rebates are the rebate amount from the seller to the buyer. The recipient can be a company or an individual

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Rebates are actually similar to rebates, but generally rebates refer to rebates given to individuals, and more often from buyers to sellers.