返利销售是生产企业为扩大产品市场,采取向经销商返还部分利润或实物,由经销商以平价或低于市场价格销售其产品的一种方式。对于返利销售,财政部、国家税务总局明确规定:“自1997年1月1日起,凡增值税一般纳税人,无论是否有平销行为,因购买货物而从销货方取得的各种形式的返还资 Rebate sales is a way for producers to sell their products at a par price or below the market price in order to expand the product market and to return part of the profit or kind to the distributors. For rebate sales, the Ministry of Finance and the State Administration of Taxation clearly stipulate: "As of January 1, 1997, all VAT general taxpayers, regardless of whether there is a flat sales or not, various forms obtained from the seller for the purchase of goods, The return of funds