增值税税负调查［编者按］新税制施行已半年多了，运转基本正常。从全国范围来看，总体上企业税负没有增加，但因税制结构的变化、纳税环节的改变，企业之间的应纳税款、不同产品之间的税收含量发生了一些变化。商品流通企业普遍反映零售企业税贫明显下降，而批发企业和经... VAT tax investigation [Editor’s note] The implementation of the new tax system has more than six months, the operation is normal. From the perspective of the whole country, the enterprise tax burden has not increased generally. However, some changes have taken place in the tax content of different products due to changes in the tax system structure, changes in the tax payment system, tax payable between enterprises and other products. Commodity circulation enterprises generally reflect the sharp drop in tax-lean retail enterprises, while the wholesale business and ...