“平销行为”与“以旧换新”是企业经常采用的两种销售方式，现分别就其税务规定与会计处理作如下探讨。一、平销行为的销售方式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 “Pupil behavior” and “trade-in” is the two kinds of sales methods often used by enterprises, respectively, on their tax regulations and accounting treatment for the following discussion. First, the sale of flat sales behavior Ping-plowing behavior refers to the production of commercial enterprises to sell or higher than the retail price of business enterprises selling the goods to commercial enterprises, commercial enterprises and then purchase costs or lower than the cost of purchase price Sales, students