Supermarkets of all kinds are ubiquitous. Apart from earning revenue from the sale of goods, they also charge manufacturers certain fees under the names of rebates, kickbacks, promotion fees, in-store fees, and management fees, etc. How should these incomes be accounted for and declared for tax purposes? According to the provisions of the "Notice of the State Administration on the Levy of Turnover Tax on Some Fees Collected by Commercial Enterprises from Goods Suppliers" (Guoshui Fa [2004] No. 36), the following treatments should be made depending on the specific circumstances:
1. Handling of similar incomes received by supermarkets such as rebates, kickbacks, promotion fees, in-store fees, and management fees:
a) For various return incomes collected from suppliers that are linked to the sales volume or sales amount of goods (such as calculated by a certain ratio, amount, or quantity), they should all be treated as flat-sale rebate behavior, and the current period's VAT input tax credit should be offset accordingly, without levying business tax; commercial supermarkets must not issue special VAT invoices for any income collected from suppliers; the current period's VAT input tax credit to be offset = the current period's return funds received / (1 + the applicable VAT rate for purchased goods) × the applicable VAT rate for purchased goods. For example, a supermarket sells electrical appliances for Company A, and according to the contract, the supermarket receives a rebate of 50,000 yuan based on 2% of the sales revenue; then the accounting treatment for this supermarket would be as follows: