当前一些商家在销售产品的时候出现了各种各样的促销形式,其目的只有一个,能够通过促销活动来增加销售业绩,经销商在销售过程中以供货价或者是低于供货价的价格出售给消费者,如何能保证经济商的利益呢,这时生产企业便提出了返利给经销商来弥补其销售产品的差价,保证其利益,于是大量的平销返利行为在市场中产生。税收法规对商业性一般纳税人的平销返利流转税的处理有严格的规定。返利销售是现在很多生产企业采取的促销方式,是企业销售政策中不可或缺的内容。商业经销中返利种类繁多,有投资返利、销售返利、实物返利、销货返利、费用返利、服务返利等多种形式,有的与销售收入相关,也有的与销售收人无关。返利形式隐蔽,是税务机关最感兴趣的方面,也是企业核算容易出问题的领域。有关企业返利促销的纳税筹划,很多书籍和杂志侧重于从支付形式上进行筹划。笔者试图在已有研究的基础上结合管理学相关会计知识,对企业返利促销中的纳税筹划问题进行一些探讨。 At present, some merchants in the sales of products appeared when a variety of promotional forms, its purpose is only one, through sales promotions to increase sales, distributors in the sales process to supply price or lower than the price How to ensure the interests of economic traders when the prices are sold to the consumers? At this moment, the manufacturing enterprises have proposed rebates to the dealers to make up for the difference in the products they sell and to ensure their interests. Therefore, a large amount of repaying profits in the market is produced in the market. Tax regulations have strict rules on the handling of the flat-rate rebate turnover tax on commercial general taxpayers. Rebate sales is now a lot of manufacturers to take the promotion, sales of enterprises is an indispensable content. Commercial distribution of a wide range of rebates, there are investment rebates, sales rebates, rebates in kind, sales rebates, fees rebates, rebates and other services, and some related to sales revenue, while others have nothing to do with sales revenue. Recession in the form of covert, the tax authorities are most interested in the area, but also business accounting problems easily. Tax planning for corporate rebates, many books and magazines focus on planning from the payment form. Based on the existing research, the author attempts to combine the knowledge of accounting related to management to discuss some issues of tax planning in the rebates promotion of enterprises.