目前,在流通领域体制改革中,企业对一些小门店大多实行大包干形式的“抽本经营”或“无库存承包”。经营者向企业交纳一定的承包费或管理费后,自主经营、盈亏自负,税费自理。企业收取的这部分承包费有的作为营业外收入;有的冲减企业的管理费用。笔者认 At present, in the field of institutional reform in the field of circulation, most enterprises carry out large-scale operations in some small stores in the form of “capital operation” or “non-inventory contract.” Operators to pay a certain contract or management fee to the enterprise, self-employed, profit or loss, tax themselves. Some of the contracting fees collected by enterprises are used as non-operating income; others offset the management fees of enterprises. I think