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随着社会主义市场经济的不断深化，第三产业迅猛发展，多种经济成份并存市场，商品流通领域里的经营方式发生着不断的变化，税收征收管理滞后于市场经济发展的弊端日益显现，商业企业在纳税环节零申报、负申报等异常现象时常出现，税负低微税款流失现象极为严重，引起了各级党
With the continuous deepening of the socialist market economy, the rapid development of the tertiary industry, the coexistence of a variety of economic sectors and changes in the mode of operation in the field of commodity circulation have taken place. The drawbacks of tax collection and management lagging behind the development of a market economy have become increasingly apparent. Commercial Enterprises in the tax section zero declaration, negative reporting and other anomalies often appear, the phenomenon of tax losses with low taxes is extremely serious, causing all levels of parties