随着市场竞争的加剧,企业会相应采取各种各样的销售方式实现销售最大化。然而,任何销售方式都会涉及到纳税问题,如何通过降低纳税成本为企业挤出更多的利润,是企业管理者日益关心的问题。本文对不同销售方式下的会计处理及对纳税的影响进行比较分析。一、折扣与赠送两种促销方 As market competition intensifies, companies will adopt a wide range of sales to maximize sales. However, any sales method will involve the issue of tax payment. How to squeeze more profits for the enterprise by lowering the tax cost is a growing concern for the enterprise managers. This article makes comparative analysis on the accounting treatment under different sales methods and the impact on tax payment. First, the discount and give two promotional side