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会员卡促销类型复杂多样,无论在会计核算还是税务处理方面都存在一些空白之处。本文通过比较常见会员卡业务中的促销情形,进行会员卡相关业务的会计核算与税务分析。
Complex types of membership card sales promotion, both in accounting and tax processing there are some gaps. This article compares the common membership card business promotions, membership card related business accounting and tax analysis.