例:某大型家电卖场,主营家用电器。为了减少经营风险,该卖场与某供应商签定了合作意向书,准备了两种方案销售彩电:一是采用返利方式,即进、销一个价,实行返利与销售数量挂钩;二是采用代销方式,盈利模式采用收取手续费。返利或者收取手续费的标准为:每销售一台彩电,返利或者手续费50元~80元/台不等,预计2017年可以取得返利或者手续费收入702万元(含税价)。税务师看过双方的合作 Example: a large appliance store, the main home appliances. In order to reduce business risk, the store signed a letter of intent with a supplier, prepared two programs for the sale of color TV: First, the use of rebate, that is, into a sales price, the implementation of rebates and sales linked to the number; the second is the use of consignment , Profit model using fees. Rebate or charge for the standard fee for each sale of a color TV, rebate or fee 50 yuan ~ 80 yuan / Taiwan, is expected to be made in 2017 rebates or fee income of 702 million yuan (including tax price). The tax officer has seen the cooperation between both parties