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1 批发代扣税是1983年实行的,当时批发业务由国营商业独家经营,因而能起到较好的作用。目前流通领域的情况发生了根本变化,一些集体、个体批发户和自销的工业企业基本上不执行“代扣税”,给国营商业企业造成极不公平的竞争环境。据湖北省商业厅统计,全省社会商品零售额中,通过国、合两家批发出去的商品,1978年占70.07％,1985年占42.6％,1989年仅占31.01％。这种情况,不仅直接影响国营商业企业的经济效益,而且造成国家税收大量流失。笔者建议:不论国营、集体、个体批发商业,还
1 The wholesale withholding tax was introduced in 1983 when the wholesale business was exclusively run by state-run businesses and thus could play a better role. At present, the situation in circulation has undergone fundamental changes. Some collective, individual wholesalers and self-selling industrial enterprises basically do not implement “withholding tax”, creating a very unfair competitive environment for State-owned commercial enterprises. According to the statistics of Hubei Provincial Department of Commerce, among the retail sales of social products in the province, 70.27% were imported in 1978, 42.6% in 1985 and only 31.01% in 1989. This situation not only directly affects the economic benefits of state-owned commercial enterprises, but also causes a large loss of state revenue. I suggest: regardless of state-owned, collective, individual wholesale business, also