众所周知,所谓的现金折扣,是指企业在商品销售过程中为了鼓励购货方在一定期间内早日偿还货款,对销售货款所给予的一定比率的扣减。因此,购货方在折扣期限内付款,享受现金折扣的应仅是其销售货教的部分,而不应包括企业缴纳的增值税销项税额的部分。在目前的会计实务中,如有现金折扣的条件下企业发生的应收账款,必须采用总价法入账,发生的现金折扣,作为财务费用处理。从税法的角度来看,这种方法可防止企业因采用 It is known to all that the so-called cash discount refers to a deduction of a certain percentage of the sales payment in order to encourage the buyer to repay the purchase price within a certain period of time during the course of the sales of goods. Therefore, the buyer pay within the discount period, enjoy the cash discount should only be part of the sale of goods and should not include the amount of VAT paid by the enterprise part of the tax. In the current accounting practice, if there is a cash discount under the conditions of accounts receivable enterprises, must be accounted for using the total price method, the occurrence of cash discounts, as a financial expense. From a tax law point of view, this approach prevents businesses from adopting them