商品代销行为中的税务处理

Tax Treatment in Merchandise Sales Agency Acts

商品代销是现代销售的重要方式之一,视同买断为其中的一种。在视同买断代销行为中,通过实例对受托方涉及的税种问题存在两种不同的观点进行了比较,并陈述了选择将买卖差价不视为手续费的理由。

Merchandise sales agency is an important means in modem sales and buyout is one kind of it. Through case study, the paper compares two different opinions on the items of taxation the fiduciary should pay in the buyout and presents the reasons why trading post shouldn＇t be considered as fees.