一九八三年十月国家对个体商贩和部分集体商业企业实行由批发部门代扣零售环节工商税的办法以来,在加强税收管理,减少偷税漏税,平衡各种商业企业的税收负担等方面,起到了较好的作用。为了更好地贯彻执行代扣税款的规定,作到既加强管理,又便利商品流通,根据各地在执行中存在的问题和全国工商税业务会议讨论的意见,现作如下补充通知:一、实行由批发部门代扣税款的办法后,对一些营业额小,获利甚微,生活确有困难的个体户,在税收上应继续给予照顾。一些地区对这类困难户的照顾,一般采取了两 In October 1983, since the State implemented the method of withholding the industrial and commercial tax on retail sales by individual wholesalers as part of the individual traders and some collective commercial enterprises, the state has stepped up tax administration, reduced tax evasion and tax evasion, and balanced the tax burden on various commercial enterprises. Played a better role. In order to better implement the withholding tax provisions and achieve both strengthening management and facilitating the circulation of commodities, the following opinions are supplemented according to the existing problems in implementation throughout the country and the discussions held at the National Business Tax Business Conference: After implementing the method of withholding tax by the wholesale department, self-employed individuals who have small turnover, little profit and really difficult lives should continue to be given care in taxation. In some areas, the care taken by these families is generally two