销售折让

VAT payers have the right not to add to the amount the sales allowance stipulated in regulations and pay VAT.

增值税纳税人符合规定的销售折让，有不并入销售额缴纳增值税的权利。

The term "sales discounts and allowance" refers to the amount of reduction in the sales price as a result of the unqualified quality of the goods to be sold by an enterprise, or for other reasons.

销售折让，是指企业因售出商品的质量不合格等原因而在售价上给予的减让。

Article 8As to any sales discounts and allowance arising from any sold goods and of which the revenue from the sale has been recognized by the enterprise, the current revenue incurred by selling goods shall be offset against.

第八条企业已经确认销售商品收入的售出商品发生销售折让的，应当在发生时冲减当期销售商品收入。

When there are discount and allowance for sales, a sale invoice shall be re-drawn up after recovering the original invoice and the word "invalid" is clearly stated.

发生销售折让的，在收回原发票并注明"作废"字样后，重新开具销售发票。

Article 46 Return of sales, sales allowances and sales discount shall be accounted for as deduction item of operating revenue.

第四十六条销售退回、销售折让和销售折扣，应作为营业收入的抵减项目记帐。

Article 11 For taxpayers other than small-scale taxpayers (hereinafter referred to as "normal taxpayers"), the VAT rebated to the purchasers due to sales returns or discounts shall be deducted from the output tax of the current period. The VAT recovered due to the purchase returns or discounts shall be deducted from the input tax of the current the period.

第十一条小规模纳税人以外的纳税人因销售货物退回或者折让而退还给购买方的增值税额，应从发生销售货物退回或者折让当期的销项税额中扣减；因购进货物退出或者折让而收回的增值税额，应从发生购进货物退出或者折让当期的进项税额中扣减。

Hubert Wang Tose, of Anemone Green Capital, which is advising Mr Woo on the deal, said that under regulations, Central Textiles would have to sell its voluntary-based carbon credits for "a deep discount compared to the CDM market".

就此交易向吴柏年提供顾问服务的Anemone Green Capital的Hubert Wang Tose表示，根据规定，中央纺织将不得不以&相对于CDM市场较大的折让&销售其建立在自愿基础上的碳排放信用。

Singer Leona Lewis and former Led Zeppelin guitarist Jimmy Page emerged as the bus transformed into a grass-covered carnival float, and the pair combined for a rendition of "Whole Lotta Love".

歌手leona刘易斯和前率领的飞艇的吉他手吉米页出现巴士转化为基层所涵盖的嘉年华花车，和一双合并为一移交&整个lotta爱&。

This is Kate, and that's Erin.

这是凯特，那个是爱朗。