随着改革的不断深化，商业领域出现了各式各样的营销手段，其中大部分对搞活市场经济是有益的，但也有一些严重影响到国家的税收收入，“返利”经营方式就是如此。所谓“近利”经营方式，就是营销商与生产厂家或总代理商达成协议，规定如营销商在一定时期内销售某种商品达到一 With the continuous deepening of reforms, a wide range of marketing tools have emerged in the commercial sector, most of which are beneficial to invigorate the market economy, while others have a serious impact on the tax revenue of the country. This is the case for “rebate” management. The so-called “near Lee” mode of operation, that is, marketers and manufacturers or agents reached an agreement, such as marketers in a certain period of time to sell a product to reach a