为了配合市场管理,促进集市贸易的正常发展,对于农村集市贸易必须进行征税。通过征税,既有利于保护农民的合法交易,限制商贩的投机活动;又能保证国家财政收入,活跃农村经济。对征税的办法,根据今年五月全国税务会议的精神,结合本省情况,本着“管而不死、活而不乱”的方针和“有宽有严、区别对待”的原则,特作如下规定:一、公社、生产大队、生产队、社员个人和手工业合作社(组)、个体手工业者,在集市 In order to cooperate with market management and promote the normal development of market trade, taxation must be imposed on rural market trade. Through taxation, it is not only conducive to the protection of farmers’ legitimate transactions, restricting the speculation of traders, but also ensuring the state revenue and boosting the rural economy. According to the spirit of the National Tax Conference held in May this year, in line with the principle of “steer without death and live without chaos” and with “strict and differentiated treatment” in light of the conditions of our province and the principle of tax collection, , Special provisions as follows: First, the commune, production brigade, production team, members of the individual and handicraft cooperatives (group), individual handicraftsmen, in the market