如何加强对商业企业的税收征管□占友敏新税制运转两年多的实践证明，对商业企业实行增值税对避免重复征税有着积极的作用。但由于各种原因在商业税收管征中也暴露出许多值得注意和令人担忧的问题。主要表现在：一、隐瞒销售收入。这是一种常见的而又难对付的现象，尤其是... How to Strengthen the Tax Collection and Management of Commercial Enterprises □ The practice of accounting for more than two years of operation of the new tax collection system shows that the implementation of value-added tax on commercial enterprises has a positive effect on avoiding double taxation. However, due to various reasons, many problems of concern and worries have also been exposed in the commercial tax administration. Mainly reflected in: First, to hide sales revenue. This is a common but difficult phenomenon, especially ...