基层供销社是综合性的商业企业。它主要从事零售业务,也部分地经营批发业务;它要为本地区的生产和消费服务,又担负着为国家采购农副产品的任务。因此,不仅它交纳的税额较大,而且涉及的纳税环节和税率也比较复杂。为 Grassroots supply and marketing cooperatives are comprehensive commercial enterprises. It is mainly engaged in the retail business, but also in part the wholesale business; it is for the region’s production and consumer services, but also responsible for the procurement of agricultural products for the country’s task. Therefore, not only does it pay a large amount of tax, but also the taxation and tax rates involved are relatively complicated. for