商业“四放开”以来,企业的经营机制得到了改善,经济效益明显提高。但是由于“四放开”后新问题不断产生,对税收征管工作也有不小的影响。其中:一是批发、零售划分难。目前批发企业可兼营零售,零售企业也可经营批发,批发、零售的比重难以划分。二是发票规范管理难。目前企业向个体户进货的日渐增多,存在着要发票价格高,不要发票价格低的情况,有的企业舍高求低,以白条入帐。三是纳税鉴定修订难。“四放开”后,出现了跨行业、多品种经营,给税务部门确定税种、税目、税率、纳税环节、 Since the “four release” of the business, the operating mechanism of the company has been improved and the economic benefits have been significantly improved. However, due to the continuous emergence of new problems after the “four release”, there is also a significant impact on tax collection and management. Among them: First, it is difficult to divide wholesale and retail. At present, wholesale enterprises may concurrently engage in retail sales, and retail enterprises may also operate wholesales. The proportion of wholesale and retail sales is difficult to divide. Second, it is difficult to standardize invoice management. At present, enterprises are increasingly purchasing goods from self-employed households. There are high invoice prices and low invoice prices. Third, it is difficult to revise the tax identification. After the “four release”, cross-industry and multi-category management emerged, and the taxation department decided taxes, taxes, tax rates, taxation links,