一、存在的问题商业企业经营的商品,因残次冷背等原因而作削价处理是无可非议的和必要的。但我们在调查研究中发现,无论是国有商业企业,还是农村供销合作社,无论是大型企业,还是中小型企业,在“商品削价”处理上大都存在着这样或那样的问题。其主要表现如下:1.以不正当削价逃避纳税。譬如:有的企业,一方面把本不该削价的商品列入削价范围,并任意扩大削 First, the existing problems Commercial enterprises operating commodities, due to the cold and so on for the sake of cut prices is beyond reproach and necessary. However, we found in the investigation and study that whether it is a state-owned commercial enterprise or a rural supply and marketing cooperative, whether it is a large enterprise or a small and medium-sized enterprise, most or all of these problems exist in the treatment of “commodity prices.” Its main performance is as follows: 1. Illegally cut prices to avoid tax. For example: Some enterprises, on the one hand the price should not be included in the price cuts, and arbitrarily expand