商超与供应商保底加抽成结算模式涉税分析  

Analysis on Taxation Concerning Settlement Mode of Guaranteed Return and Commission between Supermarket and Supplies

作　　者：石玉洁[1] 

机构地区：[1]吉林农业科技学院经济管理学院,吉林132101

出　　处：《吉林农业科技学院学报》2008年第4期54-55,共2页Journal of Jilin Agricultural Science and Technology University

摘　　要：保底加抽成结算模式是商超与供应商的主要结算模式,由于抽成金额、保底额、实际销售额相互的金额大小不同,会出现不同的结算涉税问题,本文对不同情况下的结算涉税问题进行了分析。The guaranteed return and commission are the main settlement mode between supermarket and supplier, which will lead to the different amounts among commission, guaranteed return and real sale with different issues of taxation concerning settlement. In this paper,： the analysis is carried out on the above issues under different circumstances.

关 键 词：保底加抽成 结算模式 涉税分析 

分 类 号：F812.42[经济管理—财政学]