国营商业在我国商品流通中居于主导地位,是我国商品流通的主渠道,承担着稳定市场的作用。但是,目前国营大中型商业企业面临着前所未有的困境。首先,市场占有率逐年下降,由原来的70％左右降到50％左右。全国商业系统实现税利总额呈下降趋势,除1988年受抢购风影响有明显增长外其余各年下降的居多。其次,政策倾斜和没有区别的一刀切,使国营商业困难重重,以税收最为明显。国营商业所得税率55％,集体商业 State-run commerce dominates the circulation of commodities in China, and is the main channel for the circulation of commodities in China, and bears the role of stabilizing the market. However, the state-owned large and medium-sized commercial enterprises are currently facing unprecedented difficulties. First, the market share has declined year by year, from about 70% to about 50%. The total taxation and profits realized by the national commercial system showed a downward trend, with the exception of the obvious increase in the impact of the rushing winds in 1988, and the decline in most of the remaining years. Second, the policy tilt and the undifferentiated one-size-fits-all make it difficult for state-owned commerce to make the most significant taxation. State commercial income tax rate 55%, collective business