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在目前竞争激烈的市场经济环境中,许多企业为了维持或扩大自己商品的市场份额,往往采取多种多样的销售方式,以达到促销的目的,而且随着经济的发展以及互联网时代的来临,销售形式也越来越多。基于企业税负与现金净流量的基础上对9种销售方式从企业税负与现金净流量两个方面进行了分析与研究。研究发现税负高的销售方式,可能其现金净流量也比较高,因此企业在经营销售过程中,不能只考虑税负的问题,还要考虑企业现金净流量的问题,甚至是企业的整体发展问题以及顾客对销售方式的接受程度。
In the current highly competitive market economy environment, many enterprises tend to adopt a variety of sales methods in order to maintain or expand their market share of goods, so as to achieve the purpose of promotion. With the economic development and the advent of the Internet era, sales Forms are also more and more. Based on the corporate tax burden and net cash flow, nine kinds of sales methods are analyzed and researched from two aspects: corporate tax burden and net cash flow. The study found that high tax burden of sales, the net cash flow may be relatively high, so companies in the sales process, not only consider the tax burden, but also consider the issue of corporate cash flow, or even the overall development of enterprises Questions and customer acceptance of sales methods.