浅析企业如何合理运用商业折扣与现金折扣

在市场竞争激烈情况下，赊销已成为企业的一种重要的促销手段。有效的赊销政策，不仅能加强企业与各商家及消费者的感情沟通，提升品牌的知名度及销售量，还可以调整市场的供求关系，优化营销网络。如果赊销政策策划不严密，会出现企业资金周转不灵、客户拖欠货款的现象出现。这就要求企业管理部门系统评估赊销决策，要多角度考虑问题，以规范企业赊销活动。文章重点分析了商业折扣和现金折扣的税务处理与筹划，简述了现金折扣的计算与会计核算。

Analysis of how the enterprises use the commercial discount and cash

In an intensely competitive market conditions, the credit has become an important means of promotion. Effective credit policy can not only strengthen the feeling of communication with businesses and consumers but also enhance brand visibility and sales and the relationship between supply and demand in the market can also adjust and optimize marketing network. If no tight credit policy planning, cnterprise cash flows back there, in the case of default on loan, This requires enterprise management systems to assess credit decisions and multiple perspectives, to regulate business activities of credit. This paper focuses on the analysis of the tax treatment of business discounts and cash discounts and planning, and outlines the terms and cash discounts accounting .