商业企业增值税征收管理对策研究□包逸生周伟贤福建省商业企业增值税征收管理研讨会于１９９７年３月５日至７日在福州市召开。现将研讨会主要内容综述如下：一、关于我省商业企业增值税收入下滑原因的分析１９９６年度，我省商业零售总额比上一年度有较大幅度的增长，但... Commercial enterprises VAT collection management measures @ Bao Yisheng Zhou Weixian Fujian Province, business enterprises VAT collection management seminar March 5, 1997 to 7 in Fuzhou. Now the main contents of the seminar are summarized as follows: First, the province on the decline of VAT revenue of commercial enterprises Analysis of 1996, the province’s total retail sales of business increased significantly over the previous year, but ...