返利销售是指购销双方事先达成购销协议,由商家按出厂价从厂家购进货物并按不高于出厂价的价格出售,待商品销售后由厂家以一定的方式(通常为一定百分比的货款返还)酬答商家的一种销售方式.目前,返利销售在我国已相当普遍,而且多见于大件商品的销售.究其原因主要是:第一,商家资金短缺.返利销售对商家来说是一种赊购方式,采用这种销售方式可减少流动资金的占用,缓解商家目前普遍面临的流动资金紧张局面;第二,商品相对过剩.由于社会购买力弱于商品生产力造成商品相对过剩,促使商家和厂家为了促销,谋取规模效益,不得不让利于民.第三,更多的偷漏税机会.我国的增值税的税基对一般纳税人来讲是按销项税减进项税的差额计算的.若全部采用返利销售方式,对商家来讲,增值税的税基是零或负数,商家不但不交增值税,反而享受退税.若厂家有较大的偷漏增值税的能力,就为商家通过厂家转移增值额,偷漏增值税提供了可能性.此外,返利销售的帐务处理 Rebate sales refers to the purchase and sale of the two sides reached a prior agreement of purchase and sale by the merchants according to the ex-factory price from the manufacturers to purchase the goods at no higher than the ex-factory price of the sale of goods to be sold by the manufacturer in a certain way (usually a certain percentage of the money back ) Reward business a way of sales.At present, rebate sales in China has been quite common, but also more common in the sale of large-size products.The main reasons are: First, the business shortage of funds.Rebate sales for the business is a The adoption of this method of sales can reduce the occupation of working capital and alleviate the current liquidity shortage generally faced by the merchants. Secondly, the relative surplus of goods, as the social purchasing power is weaker than the productivity of commodities, causing the merchants and manufacturers to Promotion, seek economies of scale, had to benefit the people .Third, more opportunities for tax evasion .Tax value-added tax base for the general taxpayer according to the difference between output tax and input tax.If all Using rebate sales, the merchants, VAT tax base is zero or negative, businesses not only do not pay VAT, but enjoy the tax rebate .If the manufacturers have a greater risk of stealing The ability to lose value-added tax provides the possibility for the merchant to transfer value added and evade value-added tax through the manufacturer. In addition, the rebate sales accounting