(a) The income collected by commercial enterprises from suppliers which is not necessarily related to the sales volume and sales volume of commodities, and for which the commercial enterprises have provided certain labor services to suppliers, such as entrance fees, advertising and promotion fees, shelving fees, display fees, management fees, etc., does not belong to the level-selling rebate, and does not offset the VAT of the current period. Input tax, VAT should be collected according to the applicable VAT rate.
(2) All kinds of rebate incomes charged by the commercial enterprises to the suppliers, which are linked to the sales volume and sales amount of the commodities (such as a certain percentage, amount and quantity), should be offset against the current VAT input tax in accordance with the relevant provisions of the equalization rebate behaviors. Article 3 stipulates that the formula for calculating the input tax to be offset is adjusted as follows: the input tax to be offset in the current period = the return funds obtained in the current period / (1 + the applicable VAT rate for the goods purchased) × the applicable VAT rate for the goods purchased Commercial enterprises shall not issue special VAT invoices for all kinds of income received from the supplier.