建立纳税分析制度加强商业企业增值税管理□陈振谦一）１９９６年以来，我省商业销售额增长，增值税收入反而下降，针对这一情况，我们组织对部分地市的商业企业调查后，认为，目前商业企业税负明显偏低，进销项倒挂比较严重，并非增值税计算办法因素造成，而是企业偷税比... Establishing a Tax Analysis System and Strengthening the Management of VAT for Commercial Enterprises □ Chen Zhenqian I. Since 1996, the sales revenue of our province has increased and the VAT revenue has actually dropped. In view of this situation, after organizing a survey of commercial enterprises in some cities, At present, the tax burden of commercial enterprises is obviously lower, and the sales of inbound and outdated goods are more upside down, not caused by the factors of calculating the value added tax, but the tax evasion rate of the enterprises is ...