In terms of accounting, the enterprise has not yet formed a realistic obligation when sending vouchers, so accounting treatment is not needed for the time being. When the vouchers are actually recovered and settled according to the deducted amount, they are directly regarded as commercial discounts stipulated by accounting standards and systems. According to the Accounting System for Business Enterprises and Accounting Standards for Business Enterprises No.14-Revenue, the sales revenue should be determined according to the amount after deducting the business discount.

in terms of taxation, if an enterprise takes back vouchers and settles them according to the deducted amount, it is a discount sale stipulated by the tax law.

according to the notice of the Ministry of finance and State Taxation Administration of The People's Republic of China on some policy issues concerning business tax (caishui [2113] No.16), "when units and individuals provide business tax taxable services, transfer intangible assets and sell real estate, if the price and discount amount are indicated on the same invoice, the discounted price shall be regarded as the turnover; If the discount is invoiced separately, no matter how it is handled financially, it shall not be deducted from the turnover.