近日,税务机关在对某家电生产企业进行检查时,发现该企业有销售折扣行为,并且在增值税专用发票的“金额”一栏同时反映有销售额和折扣额。根据《国家税务总局关于折扣额抵减增值税应税销售额问题通知》(国税函[2010]56号)的规定,纳税人采取折扣方式销售货物,销售额和折扣额在同一张发票上分别注明,是指销售额和折扣额在同一张发票上的“金额”栏分别注明的,可按折扣后的销售额征收 Recently, the tax authorities in the inspection of a home appliance manufacturer found that the company has sales discount behavior, and in the VAT invoice “Amount ” column reflects both sales and discounts. According to the “Circular of the State Administration of Taxation on the Taxable Sales Value of Value-added Tax Deducted from Discount” (Guoshuihan [2010] No.56), taxpayers sell their goods in a discount manner with sales and discounts on the same invoice respectively Note that sales and discounts in the same invoice on the “Amount ” column were marked, according to sales after discount collection