随着市场经济的发展,商业零售业出现了一些新的营运形式。零售商与供应商之间的联营方式也呈现出多样化。在零售业的发展过程中,零、供双方的矛盾日益突出,征纳双方围绕纳税主体等问题的法律争议屡见不鲜,给税收征管工作带来了诸多新问题。本文欲从一个案例入手,对目前零、供双方的税务关系作一简要剖析,并提出解决对策。 With the development of market economy, there have been some new forms of business operation in commercial retail industry. There has also been a diversification of the way affiliates between retailers and suppliers. In the course of the development of the retail industry, the contradictions between zero and for both parties have become increasingly prominent. It is not uncommon for the two sides to handle legal disputes surrounding taxpayers and other issues, which have brought many new problems to tax collection and administration. This article attempts to start from a case, the current zero, for a brief analysis of tax relations between the two sides and propose solutions.