商业零售企业为了吸引顾客,扩大销售,采用了各种各样的创新促销方式,最为常见的包括“打折销售”、“实物赠送”、“赠券”等。由于这些促销方式具有不同于一般销售的特点,如何对其进行恰当的会计和税收处理就成为企业和税务部门关注的问题,但目前在实务中对此尚存在争议,本文将逐一进行分析并提出自己的建议。 In order to attract customers and expand sales, commercial retailers adopt a variety of innovative promotional methods. The most common ones include “discounted sales,” “physical gifts,” and “coupons.” Due to these sales methods have different characteristics from the general sales, how to deal with them properly accounting and tax treatment has become the concern of enterprises and tax departments, but there is still controversy in practice, this article will be analyzed one by one and put forward Own suggestion