为了加强税收管理,保证国家财政收入,并有利于各种商业经济在平等的条件下进行竞争,根据中共中央和国务院下达的中发[1983]8号文件,决定对个体商贩和部分集体商业企业交纳的零售环节工商税实行由批发部门代扣代缴。现就有关问题规定如下:一、城乡个体商贩和以现金或现金支票进货的集体商业企业,凡向国营和集体商业批发单位、国营工业企业和县以上(含县)集体工业企业购进货物的,其零售环节的工 In order to strengthen tax administration and ensure state revenue, it is also conducive to various commercial and economic competition under equal conditions. According to the document No. 8 [1983] issued by the CPC Central Committee and the State Council, it is decided that individual commercial traders and some collective commercial enterprises Industrial and commercial tax paid by the retail sector to be withheld by the wholesale department. The relevant provisions are hereby formulated as follows: 1. For individual traders in urban and rural areas and for collective commercial enterprises that purchase goods in cash or by cash, where goods are purchased from state-owned and collective commercial wholesalers, state-owned industrial enterprises and collective industrial enterprises above the county level , Its retail sector workers