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社会主义商业是国民经济的一个重要部门,它的任务是组织商品流通。按照国家现行税法的规定,商业企业的零售收入,饮食服务的业务收入,代理购销的手续费收入,应税农副产品的采购以及商品产品的加工等,除按规定给予免税照顾者外,都要交纳工商税。近年来,在调整国民经济的过程中,商业和服务行业有很大的发展,不少商业企业在业务范围、经营方式、购销渠道、核算办法等方面,也有不少变化。因此,纳税检查必须相应加强。现分几个方面简介于下:
Socialist commerce is an important part of the national economy. Its task is to organize the circulation of commodities. In accordance with the provisions of the existing tax laws of the country, the retail revenue of commercial enterprises, the business income of catering services, agency fee income from the purchase and sale of agents, the procurement of taxable agricultural and sideline products, and the processing of commodity products shall be subject to the provisions of tax exemption caregivers Pay industrial and commercial tax. In recent years, in the process of adjusting the national economy, there have been great developments in the commercial and service industries. Many commercial enterprises have also made many changes in terms of business scope, mode of operation, purchase and sale channels, and accounting methods. Therefore, tax inspection must be strengthened accordingly. Now divided into several aspects in the following: