现金折扣和税收减免

Cash discounts are reductions in the amount a customer must pay for goods or services offered as an incentive for paying their invoice promptly. These discounts are typically a percentage of the total invoice amount and are applied if the customer pays within a specified time. Cash discounts can help a company maintain a steady cash flow.

Example

您在1月1日开具了一张100欧元的发票。全额付款期限为30天，如果客户在七天内付款，您还提供2%的折扣。

客户可以在1月8日之前支付98欧元。在此日期之后，他们必须在1月31日之前支付100欧元。

根据国家或地区的不同，还可以应用 税收减免。

另请参阅

• 付款条件和分期付款计划

• 付款

配置

To grant cash discounts to customers, you must first verify the gain and loss accounts. Then, configure payment terms and add a cash discount by checking the Early Discount checkbox and filling in the discount percentage, discount days, and tax reduction fields.

现金折扣收益/损失账户

使用现金折扣，您所赚取的金额取决于客户是否从现金折扣中受益。这必然会导致盈亏，这些盈亏会记录在默认账户中。

To modify these accounts, go to Accounting ‣ Configuration ‣ Settings, and, in the Default Accounts section, select the accounts you want to use for the Cash Discount Gain account and Cash Discount Loss account.

付款条件

Cash discounts are defined on payment terms. Configure them to your liking by going to Accounting ‣ Configuration ‣ Payment Terms, and make sure to fill out the discount percentage, discount days, and tax reduction fields.

税收减免

Depending on the country or region, the base amount used to compute the tax can vary, which can lead to a tax reduction. Since tax reductions are set on individual payment terms, each term can use a specific tax reduction.

To configure how the tax reduction is applied, go to a payment term with the Early Discount checkbox enabled, and select one of the three following options:

• 始终（发票时）

  税金总是会减少。计算税金的基础金额是折扣后的金额，无论客户是否从折扣中受益。

• 在早期付款时

  只有客户提前付款，税收才会减少。用于计算税收的基础金额与销售相同：如果客户受益于减免，则税收会减少。这意味着，根据客户的不同，发票发出后税收金额可能会有所变化。

• 从不

  税金不会减少。用于计算税金的基础金额是全额，无论客户是否从折扣中受益。

Example

您在1月1日开具了一张100欧元（不含税）的发票，税率为21%。全额付款期限为30天，如果客户在七天内付款，您还提供2%的折扣。

Always (upon invoice)On early paymentNever

到期日	应付总额	计算
1月8日	€118.58	€98 + (21% of €98)
1月31日	€120.58	€100 + (21% of €98)

注解

• Tax grids, which are used for the tax report, are correctly computed according to the type of tax reduction you configured.

• The type of cash discount tax reduction may be correctly pre-configured, depending on your fiscal localization package.

对客户发票应用现金折扣

On a customer invoice, apply a cash discount by selecting the payment terms you created. Odoo automatically computes the correct amounts, tax amounts, due dates, and accounting records.

在 Journal Items 选项卡下，您可以通过点击”toggle”按钮并添加 Discount Date 和 Discount Amount 列来显示折扣详细信息。

The discount amount and due date are also displayed on the generated invoice report sent to the customer if the Show installment dates option is checked on the payment terms.

付款对账

When you record a payment or reconcile your bank transactions, Odoo takes the customer payment’s date into account to determine if the customer can benefit from the cash discount or not.

注解

If your customer pays the discount amount after the discount date, you can always decide to mark the invoice as fully paid with a write-off or as partially paid.