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为进一步深化改革,促进企业转换经营机制,国务院最近决定自今年九月一日起停止执行批发环节代扣营业税的办法,改由税务机关直接征收。批发环节代扣营业税是指“集体和个体商业的零售税,可以在采购和批发环节一次扣
In order to further deepen the reform and promote the enterprises to switch their operating mechanism, the State Council recently decided to stop implementing the withholding of business tax on the wholesale link from September 1 this year and change it directly to the tax authorities for direct collection. Business tax withholding at the wholesale level refers to the ”retail tax on collective and individual businesses that can be deducted once and for all in the procurement and wholesale sectors