近来 ,各单位陆续反映增值税、营业税执行中出现的一些问题。对这些问题 ,市国家税务局、地方税务局 ,以沪国税流（２０００）１０１号文件明确如下 :一、关于增值税小规模纳税人中工业与商业性质的确定问题。商业增值税小规模纳税人是指除从事货物生产或提供增值税应税劳务以 Recently, various units have successively reflected some problems in the implementation of the VAT and business tax. For these issues, the State Administration of Taxation and the Local Taxation Bureau of Shanghai City make clear the following documents with reference to No. 101 of the Shanghai State Tax Revenue (2000): I. Definition of Industrial and Commercial Properties of Small-Scale Taxpayers in Value Added Tax. Commercial VAT Small-scale taxpayers refer to those who engage in the production of goods or provide taxable services VAT