去年 ,海勃湾区政府组织对长期零负申报及低税负的１０户商贸企业进行了调查研究和稽查 ,共查缴增值税、罚款、滞纳金、地方税各项收入１７ ５万元。一、商贸企业税收变化及特点近几年 ,商贸企业出现了增值税与社会消费品零售总额增长不能同步、商贸企业增值税收入滞后于经济增 Last year, the government of Heibei Bay District organized investigations and inspections of 10 commercial enterprises that declared long-term zero negative returns and low tax burden. All the revenue of value-added tax, fines, late fees and local taxes were 1,700,000 yuan. First, the tax changes in commerce and business enterprises and features In recent years, commerce and trade enterprises appeared in the total retail sales of consumer goods and value added tax growth can not be synchronized, the value added tax business commerce lags behind economic growth