商业企业负税现象的几点思考谢贤Ｎ大量的资料表明，目前，全国各地商业企业零售额在普遍增加情况下而增值税款没有同步增长，有的地区存在明显下降，许多地方还出现负税现象。针对这种不正常现象，目前，我们对福建省福清市城关地区经营交电、家电行业的商业批零企业进行... Considerations on Negative Taxes in Commercial Enterprises A large amount of data shows that at present, with the general increase in the retail sales of commercial enterprises across the country, the value added tax does not increase at the same pace. In some areas, there has been a marked decline. In many places, negative taxes have also emerged phenomenon. In response to this anomalies, at present, we operate in Fuqing City, Fujian Province Chengguan area of ​​electricity, home appliances industry, wholesale and retail business enterprises ...