这几年,山东省新建农村物资供应网点1900多个,物资经销额13亿元。这些网点,对满足广大农村日益增长的生产资料的需求起了重要作用。但是,农村物资供应网点的发展也面临一些亟待解决的问题。一、税负过重,纳税不符规定。1985年全面开征批发环节营业税,财政部规定县级物资部门批发、调拨物资的销售收入,按进销差价5%的税率计算征收。但是,有些基层税务所向农村物资供应站按10%计征,即比照市、地以上物资企业标准执行。有的基层税务所不承认供应站有批 In recent years, more than 1,900 newly-built rural materials supply outlets in Shandong have been established, and the distribution of materials has reached 1.3 billion yuan. These outlets have played an important role in meeting the demand of the vast rural areas for their growing means of production. However, the development of rural material supply network also faces some problems to be solved urgently. First, the tax burden is too heavy, tax discrepancies In 1985, the sales tax on the wholesale link was fully levied. The Ministry of Finance stipulated that the wholesale sales of materials and materials at the county level should be levied at the rate of 5% of the difference between sales and distribution. However, some grassroots tax offices charge 10% of the rural material supply stations according to the standard of materials and enterprises above the city level. Some grassroots tax authorities do not recognize supply stations have approved