在目前竞争激烈的市场经济环境中，许多企业为了维持或扩大自己商品的市场份额，往往采取多种多样的销售方式，以达到促销的目的，而且随着经济的发展以及互联网时代的来临，销售形式也越来越多。基于企业税负与现金净流量的基础上对9种销售方式从企业税负与现金净流量两个方面进行了分析与研究。研究发现税负高的销售方式，可能其现金净流量也比较高，因此企业在经营销售过程中，不能只考虑税负的问题，还要考虑企业现金净流量的问题，甚至是企业的整体发展问题以及顾客对销售方式的接受程度。%In the current competitive market economy environment, many enterprises often take a variety of sales methods in order to maintain or expand its market share, to achieve the purpose of promotion, and with the devel-opment of economy and the advent of the Internet, a sales form is also more and more. This paper analyzed the nine kinds of sales way from two aspects of enterprise tax burden and cash flows based on the enterprise tax burden and cash flows. The study found that the high taxes on sales method has a high cash flows. Therefore, the enterprise not only considered in the process of business sales tax issues, consider the issue of corporate cash flows, and even the whole development of the enterprise and customer acceptance of sales.
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