在由计划经济向社会主义市场经济转变过程中,一些同志在认识上有一个误区,就是认为搞市场经济就是办各种各样的集贸市场。集贸市场的最初形式是农村乡镇那种“初一、十五赶大集”式的集市贸易,这是在信息封闭、交通不发达的情况下产生的,是自然经济的落后流通方式。但由于我国各地的经济发展不平衡,这种流通方式在一些欠发达地区的农村仍然是需要的。我们这次整治的不是这类集贸市场,而是那些“穿着西装”进入大楼的集贸市场,那些看上去很热闹、也很漂亮的各式各样的“商城”。首先,税务机关对集贸市场中90%以上的市场经营业主作为小额纳税人征税,都实行定期定额征税的“包税制”。但实际上,很多业主的经营数额都很大,他们不仅在摊位上销售的数量大,而且在市场外进行大量交易。市场管理部门统计的市场交易额,同税务部门掌握的计税销售额,相差很大。据调查,集贸市场平均实际税负水平不到1%,不及正规百货 During the transition from a planned economy to a socialist market economy, some comrades have a misunderstanding in their understanding that they think that pursuing a market economy means running a variety of bazaars. The initial form of the bazaars is the kind of “fairy-tale” fairy-tale fair trade in rural towns, which is generated when the information is closed and the traffic is underdeveloped. It is a backward circulation of the natural economy the way. However, due to the uneven economic development in various parts of our country, such a mode of circulation is still needed in rural areas in some underdeveloped areas. This rectification is not such bazaars, but those “wearing suits ” into the building bazaars, those who look very lively, but also very beautiful variety of “mall.” First of all, the tax authorities tax more than 90% of the market operators in the bazaars as petty taxpayers, and all adopt a fixed-term tax system. In fact, many owners operate in large numbers, not only in large numbers on sale at stalls, but also in large trades outside the market. Market management statistics market turnover, with the tax department to grasp the tax sales, a great difference. According to the survey, the actual average tax rate of the bazaars is less than 1%, less than the regular department stores