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黑龙江省绥化市税务局,从1983年10月1日起对305户个体食品杂货店实行了由批发部门代扣零售环节工商税的办法,收效显著。这些个体户的月平均征税额由原来的5,830元.增加到25,100元,增加了4.3倍。他们主要抓了三个环节的工作:一是抓辅导工作,建立制度。这个局在做好宣传工作的基础上,针对有些批发单位的财会人员不熟悉税
Since October 1, 1983, the tax bureau of Suihua City, Heilongjiang Province, has implemented the method of withholding the retail and industrial and commercial tax by the wholesale department at 305 individual grocery stores, and achieved remarkable results. The monthly average taxation of these self-employed individuals increased from RMB 5,830 to RMB 25,100, an increase of 4.3 times. They mainly focus on three aspects of work: First, grasp counseling, the establishment of the system. This bureau is doing a good job on the basis of publicity, for some wholesale and retail units are not familiar with the tax