批发(wholesaling)
对零买顾客以外的任何人销售商品都叫批发。批发时，商品可以卖给零售商、批发商或用以从事营业（而不是个人消费）的企业。批发通常（但并非必然）是大量销售，而且其价格几乎总是明显地低於平均零售价格。自19世纪实行大规模生产和大规模销售後，批发便特别有用。如没有批发组织，大制造商就不得不以高价与众多的零售商及／或顾客进行交易，而零售商及／或顾客也不得不极不方便地与许多制造商做买卖。批发商有三种主要类型，其中，最重要的是商业批发商。他们从制造商那里买进大量商品，进行加工和储存，并将商品转售给零售商和其他人。制造商的销售分支机构是制造商直接向零售商销售而建立起来的商号。商品代理人和经纪人与商业批发商及制造商的销售分支机构不同，他们并不添加标记於其所经营的商品之上，只是将其所代理的制造商的商品陈列销售。
English version：
wholesaling
Selling of merchandise to anyone other than a retail customer. The term may include sales to a retailer, wholesaler, or business enterprise. Wholesaling usually involves sales in quantity and at a cost significantly lower than the average retail price. It has become especially necessary since the introduction of mass production and mass marketing techniques in the 19th century. Without wholesalers, large manufacturers would have to market their products directly to a huge number of retailers or consumers at high unit costs, and retailers or consumers would have to deal with an inconveniently large number of manufacturers. There are three major categories of wholesalers. Merchant wholesalers, the most important category, are independent businesses that buy merchandise in great quantities from manufacturers and resell it to retailers. Manufacturers' sales branches are businesses founded by manufacturers to sell directly to retailers. Merchandise agents and brokers represent various manufacturers; they usually do not buy the merchandise they handle but instead arrange for shelf space and the display of merchandise. See also retailing.
参考文章
- 根据《烟花爆竹安全管理条例》，申请从事烟花爆竹批发的企业，应当向所在地（）提出申请。法律题库
- 根据《烟花爆竹安全管理条例》，从事烟花爆竹批发的企业，（）向从事烟花爆竹零售的经营者供应按照国家标准规定应由专业燃放人员燃放的烟花爆竹。法律题库
- 根据《生产安全事故应急预案管理办法》，烟花爆竹生产、批发经营企业和中型规模以上的其他生产经营单位，应当每（）年进行一次应急预案评估。法律题库
- 商业企业购进免税饲料批发零售如何征税？财务税务
- 对卷烟批发环节征收消费税后，卷烟工业企业和卷烟批发企业之间差价结算如何开具增值税专用发票？财务税务
- 批发商品能否次月开具增值税发票结算财务税务
- 卷烟工业和卷烟批发企业之间差价结算如何开具增值税专用发票？财务税务
- 药品批发企业是否使用增值税防伪税控系统？财务税务
- 实施国家基本药物制度给药品批发企业带来哪些影响？药学
- 某卷烟批发企业，按规定从2009年5月1日起缴纳批发环节的消费税。请问该企业在缴税时，能否扣除卷烟生产厂家已缴的消费税？财务税务
