代销货物行为的涉税分析

An Analysis on the Taxation of Commissioned Sales

由于法律没有明确界定代销合同的性质,导致在现行税收征管制度的安排下,出现对代销货物行为的同一流转额既征增值税又征营业税的不符合税收法理的情况。本文在对代销货物行为法律性质辨析和税收分析的基础上,建议在《营业税税目注释》中明确规定应纳营业税的代销货物行为不包括视同买断方式的代销,以解决代销货物行为的重复征税问题。

Because no law clearly defines the nature of commissioned sales contract,there arise situations not conforming to taxation principles under the current design of tax collection and administration system,where both value-added tax and business tax are levied on the same turnover of commissioned sales.Based on the analyses of the legal nature and the taxation of commissioned sales,this paper proposes that provisions in Annotation on Business Tax Category explicitly stipulates that commissioned sales paying business taxes do not cover those treated as buyout commissioned sales,in order to solve the problem of repeated taxation of commissioned sales.