销售佣金是指外资企业为推销自己的产品,按成交额的比例或定额支付给居间人的酬金。现行中外合资工业企业会计制度明确规定:“企业为销售货物而支付给中介人、代理人的佣金、回扣、手续费均可列入销售费用科目。”目前,我国涉外税法及会计制度对销售佣金的控管没有具体规定,加之有些外资企业的决策者的曲解执行,致使企业几万、甚至几十万的利润以销售佣金的形式流入个人腰包或成为转移利润的手段。因此,笔者对如何加强这方面的管理谈一些浅见。一、需要弄清的几个问题 Sales commission refers to the foreign-funded enterprises to sell their products, according to the proportion of turnover or fixed payment to the honored intermediary. The current accounting system for Sino-foreign joint ventures and industrial enterprises clearly stipulates: “Commissions, rebates and commissions paid by enterprises to intermediaries and agents for the sale of goods may be included in the sales expenses account.” Currently, the tax-related laws and regulations in China and the sales commission There are no specific provisions on the control over this. In addition, the misinterpretation by some decision-makers in foreign-funded enterprises has led to the inflow of tens of thousands or even hundreds of thousands of profits into individual pockets in the form of sales commissions or as a means of transferring profits. Therefore, I talk about how to strengthen management in this area to talk about some humble opinion. First, we need to clarify a few questions