各省、自治区、直辖市人民政府,国务院各有关部门:为了贯彻中共中央、国务院《关于发展城乡零售商业,服务业的指示》,加强税收管理,减少偷税漏税,保证各种商业经济在基本平等的条件下进行竞争我们对个体商贩和部分集体商业企业交纳的零售环节工商税实行由批发部门代扣代缴的问题,多次召开座谈会,进行了讨论,并向国家经委、商业部、物价局、工商局及部分地区的税务局征求了意见,最近又在全国财政厅(局)长会议上作了讨论。在此基础上,制订了《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暂行规定》(以下简称《暂 People’s governments of provinces, autonomous regions and municipalities directly under the Central Government and relevant departments of the State Council: In order to implement the “Directive on the Development of Retail and Service Industries in Urban and Rural Areas” of the CPC Central Committee and the State Council, strengthen tax administration, reduce tax evasion and tax evasion and ensure that various commercial and economic conditions are basically equal Under the competition we have held discussions and held discussions on issues of withholding and payment by the wholesale department of industrial and commercial tax on retail transactions paid by individual traders and some collective commercial enterprises. We also discussed with the State Economic Commission, the Ministry of Commerce, the Price Bureau, The AIC and some local tax bureaus solicited opinions and recently discussed them at the meeting of the National Bureau of Finance (Bureaus). On this basis, the Provisional Regulations on the Implementation of the Business Tax withheld by the Wholesale Department on Retail Trade by Individual Traders and Some Collective-owned Commercial Enterprises were formulated (hereinafter referred to as "temporary