Because no law clearly defines the nature of commissioned sales contract,there arise situations not conforming to taxation principles under the current design of tax collection and administration system,where both value-added tax and business tax are levied on the same turnover of commissioned sales.Based on the analyses of the legal nature and the taxation of commissioned sales,this paper proposes that provisions in Annotation on Business Tax Category explicitly stipulates that commissioned sales paying business taxes do not cover those treated as buyout commissioned sales,in order to solve the problem of repeated taxation of commissioned sales.