税法中规定代购代销货物为购销行为,在经营过程中实现了货物的有偿转让,属于增值税的应税行为。但是在受托方提供代购代销服务时获得劳务报酬,又属于营业税目中服务业的代理业应税行为,应当对这部分劳务报酬征收营业税。 The tax law provides for the purchase and sale of goods on behalf of the purchase and sale of goods, in the course of business to achieve the paid transfer of goods, are taxable acts of value-added tax. However, if the trustee obtains the remuneration for service when providing the consignment service, it also belongs to the taxable act of the agent in the service industry in the business tax and should charge the business tax on the remuneration for such service.