某啤酒厂是所在地纳税数额较大的国有企业之一,主要生产啤酒,年产量3万吨,是增值税一般纳税人。 该厂在1999年初为了扩大啤酒销售量,在本地区设立了5个啤酒经销处,负责该厂在本地区47个乡、镇的啤酒销售工作。为了提高各啤酒经销处的积极性,规范其经销行为,同时也为了理顺各经销处与当地工商、税务等行政管理部门的关系,该厂和各经销处签订了啤酒经销协议。协议是在厂领导和本厂销售 A brewery is one of the state-owned enterprises with a large amount of tax payment in the locality. It mainly produces beer with an annual output of 30,000 tons, which is a general VAT payer. In early 1999, in order to expand its sales of beer, the factory established five beer distributors in the region and was responsible for the beer sales in 47 townships and towns in the region. In order to improve the enthusiasm of the beer distribution office, regulate its distribution activities, but also to rationalize the distribution and local business, tax and other administrative departments, the plant and the Distribution Department signed a beer distribution agreement. The agreement is in the factory leadership and factory sales