问:基层供销社调拨销售其采购的农副产品应如何交纳工商税?答:目前,基层供销社采购农副产品主要有代理和自营两种经营形式。由于采购经营的形式不同,在调拨销售时,其财务处理办法也不同。按照税法规定,这两种不同的经营形式要分别按照不同的税率交纳工商税。 Q: How should grass-roots supply and marketing cooperatives allocate and sell agricultural and sideline products that they purchase? A: At present, the primary supply and marketing cooperatives procure agricultural and sideline products mainly in the form of agency and self-employed. Due to the different forms of procurement and management, the transfer of sales, its financial approach is different. In accordance with the provisions of the tax law, these two different forms of business should be in accordance with different tax rates to pay industrial and commercial tax.