农村国合商业与个体（私营）商业税收负担的比较与分析王锐最近，我们对某县农村国合商业和个体（私营）商业的增值税税收负担情况进行了一次调查。调查发现１９９４年新税制实施以后，农村国合商业的平均税负为２．５１％，个体（私营）商业的平均税负为０．４８％。... Comparison and Analysis of Business Tax Burden between Commercial and Individual (Private) Business in Rural Cooperatives  Wang Rui 最 Recently, we conducted a survey on the VAT tax burden on both commercial and individual (private) businesses in a county’s rural areas. The survey found that after the implementation of the new tax system in 1994, the average tax burden on rural cooperatives was 2.51% and that on private individuals was 0.48%. ...