平销行为是指生产企业以商业企业经销价或高于商业企业经销价的价格将货物销售给商业企业，商业企业再以进货成本或低于进货成本的价格进行销售，生产企业则以返还利润等方式弥补商业企业进销差价的损失的一种销售行为。平销行为不仅造成地区间增值税收入非正常转移，而且... Pupil behavior refers to the production of commercial enterprises to sell or higher than the distribution price of commercial enterprises to sell the goods to commercial enterprises, commercial enterprises and then purchase costs or lower than the purchase price of the price of sales, production companies to return the profits And other ways to make up for the loss of sales of commercial enterprises spread a sales behavior. Flat sales activities not only caused the abnormal transfer of VAT between regions, but also ...