商业增值税管征出路何在林瑜□陈爱珠林瑜一、制度与管理的缺陷商业批零环节逃税现象很普遍，原因是多方面的，个人利益是趋动偷税的根源，表现为税收的法制意识不强，偷税的侥幸心理等等，但商业企业的偷漏税原因除此之外，下列两点也是不容忽视的：一是从税制上分析，... Commercial Value Added Tax Management Excuse me any questions 在 Lin Yu □ Chen Ai Zhu Lin Yu First, the shortcomings of the system and management Tax evasion is very common at the retail, due to many reasons, personal interests are the root causes of tax evasion, manifested as tax awareness of the legal system Not strong, tax evasion of luck and so on, but the reasons for the tax evasion of commercial enterprises In addition, the following two points can not be ignored: First, from the tax system analysis, ...