山东省滨州地区国家税务局通过对商业企业返利销售开展纳税评估工作，有效防止了增值税的流失。今年已对26户存在返利销售问题的企业进行评估，共核实返利595万元，调减进项税额101.47万元，全区商业企业零、负、低申报率由50%下降到25%。该局通过调查发现，容易发生返利的商业 The State Administration of Taxation of Binzhou Prefecture in Shandong Province carried out tax assessment through rebate sales of commercial enterprises, effectively preventing the loss of value-added tax. This year, 26 enterprises that have rebate sales issues have been assessed, with a total of 5.95 million yuan rebated and a reduction of input VAT of 1.0147 million yuan. The rate of zero, negative and low reporting rate of commercial enterprises in the region has dropped from 50% to 25%. The agency found through surveys, prone to rebate business