This paper use the option theory to create a distribution contract, price the returning right included in the contract, and provide a reference for enterprises and dealers sharing risks.

利用期权思想构建一份经销合同，对合同中包含的返回权定价，为企业和经销商共同承担风险提供了参考依据。

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Using tax price theory for reference, we should endow the taxpayers with the essential right based on the individual and from the angle of benefit exchange relationship.

借鉴税收价格论，应当以个人为基点，从利益交换关系的角度，赋予纳税人作为交换一方应有的权利。

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