各省、市、自治区税务局、重庆市税务局(西藏不发):对试行增值税企业自销应当交纳增值税的产品,是否征收商业零售环节工商税,各地在掌握上不尽相同。为了统一政策,我们意见,对试行增值税的企业, Tax bureaus of various provinces, municipalities and autonomous regions and Chongqing Municipal Inland Revenue Department (Tibet No Taxes): Whether to charge VAT for commercial products on a trial basis or whether to levy commercial and industrial tax on commercial retail sales is different from place to place. In order to unify our policies, we have expressed our opinion that for those enterprises that try value-added tax,