当前我国流通渠道中零售商与供应商的冲突已危及大量中小生产企业的生存,也给零售行业本身的发展带来不良影响。我国工商冲突的原因在于市场势力不平衡和零售商不规范行为,零售行业的“马太效应”促使大型零售企业形成从供应商身上获取利益的冲动。本文指出零售商收取通道费具有避税的性质,解决工商冲突不应该过分依赖于政府的行政干预,而应该利用市场机制的作用,通过制度设计,建立调节通道费的“税收平衡机制”以及建立协调工商关系的市场均衡机制。 At present, the conflicts between retailers and suppliers in the distribution channels in our country have endangered the survival of a large number of small and medium-sized manufacturing enterprises and have also had an adverse impact on the development of the retail industry itself. The reason for the conflict between business and industry in our country lies in the imbalance of market power and the non-standard behavior of retailers. The “Matthew Effect” in the retail industry has forced large-scale retailers to form an impulse to obtain profits from suppliers. This paper points out that the retailer charges the channel fee has the nature of tax avoidance. To solve the conflict between business and industry should not rely too much on the government’s administrative intervention. Instead, it should make use of the market mechanism to establish a “tax balance mechanism” Market equilibrium mechanism of business relations.