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我国于1958年颁布的《工商统一税条例(草案)》及其施行细则规定,对经营批发业务收入免征工商统一税。我认为,这一规定无论在政策上还是在实务上都存在不少问题: 一、批发与零售很难划清对一个外商投资商业企业(主要是外商投资企业分支机构)既经营商品批发业务,又经营商品零售业务,对其征收零售环节工商统一税时,是参考国内营业税规定的以销售价格结合对象来划分批发与零售业务的。
China’s “Consolidated Industrial and Commercial Tax Ordinance (Draft)” promulgated in 1958 and its implementing rules stipulate that the business and wholesale business income shall be exempted from the consolidated industrial and commercial tax. I think there are many problems with this provision in terms of policies and practices. First, it is very difficult for wholesalers and retailers to draw a conclusion that it is not enough for one foreign-invested commercial enterprise (mainly a branch of a foreign-invested enterprise) to run both the wholesale business of goods, Also engaged in the retail business of goods, the retail business tax levied on them, with reference to the provisions of the domestic sales tax sales price combined with the object to divide the wholesale and retail business.