市场税收,从狭义上讲,是指某一货物集中交易的场所,包括农贸市场、专业市场和各类批发市场等,广义的市场的税收,还应含有沿街店面、商业超市等定额税收。市场税收具有点多、面广等特点。近年来,随着市场向专业化、规模化方向的发展,市场税收呈现出多元化发展趋势,管征难度加大, Market tax, in a narrow sense, refers to the place where a certain commodity is traded in a concentrated way, including farmer’s market, specialized market and various wholesale markets. Taxes in a broad market should also include fixed tax on street stores and commercial supermarkets. Market tax has more points, a wide range of characteristics. In recent years, with the development of the market towards specialization and large-scale, the market tax shows a diversified development trend and the difficulty of the management of the taxation increases.