How to deal with the travel expenses of incentive agents?

How to deal with the travel expenses of incentive agents?

This kind of reward given by the company to the distributor should be understood as sales rebate, but it should be returned in the form of tourism, not in the form of money. Therefore, it should be issued as a sales discount according to the provisions of Guoshuihan [2006] 1279 and Announcement [2016] No.47, and the invoice issued by the travel company should be used as a voucher to pay the rebate, not as a company.

Reward agents to travel abroad, accounting and sales expenses are more reasonable.

Debit: sales expenses

Loans: bank deposits

Sales expenses refer to various expenses incurred by enterprises in the process of selling products, self-made semi-finished products and providing services, including packaging expenses, transportation expenses, advertising expenses, loading and unloading expenses, insurance fees, commissions, exhibition expenses, rental fees (excluding financial rental fees) and sales service fees, salaries of sales department personnel, employee welfare expenses, travel expenses, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables and other expenses.

How to deal with the rebate account obtained by the agency?

It should be a commercial discount, and you pay into the account according to the invoice issued by the other party. Generally speaking, commercial discounts are shown on invoices. The supplier's accounting method is:

Debit: Selling expenses-XXX

Credit: accounts receivable.

Taxes payable-VAT payable (output tax)

Sales rebate refers to all kinds of return income collected by commercial enterprises from suppliers, which is linked to the sales volume of goods (such as calculated according to a certain proportion, amount and quantity).

The rebate is to guide buyers to minimize the profits of businesses, consumers go to third-party businesses for consumption through shopping guides, and the third-party businesses give the shopping guides a certain profit commission, and the shopping guides return part of this commission to consumers.

The specific forms of rebate need to be divided into online and offline. Online shopping consists of online shopping malls and professional rebate websites, such as free mail, and users can get corresponding rebates while shopping. Offline consists of physical stores, and consumers will get corresponding vouchers and cash rebates after purchasing goods.