为完善对本市租柜经营的税收征收管理，确保国家财政收入，充分发挥税收调节经济的杠杆作用。自1988年11月以来，市政府税务部门曾制定了各项有关“租柜经营”的一系列规定与通知，并三令五申要求各企业严格执行，但一时期来，由于不少商业企业片面理解，将“进销”、‘”联销 In order to improve the administration of tax collection for the city’s rent-control operations, ensure the country’s fiscal revenue and give full play to the role of taxation in regulating the economic leverage. Since November 1988, the municipal government’s taxation department has formulated a series of regulations and notices concerning “tenancy operations”, and has issued orders for strict implementation by all companies. However, due to the unilateral understanding of many commercial enterprises, Connect “input sales” and “”