一、关于实行第二步利改税的范围问题 1、农机供销企业是否实行第二步利改税? 答:农机供销企业应按《国营企业第二步利改税试行办法》(以下简称《试行办法》)及有关规定,实行第二步利改税。 2、粮食行业可否扩大实行利改税的范围? First, on the implementation of the second step tax reform scope of the problem 1, whether the implementation of agricultural supply and marketing enterprises to carry out the second step profit tax? A: Agricultural supply and marketing enterprises should be “state-owned enterprises step reform tax pilot scheme” (hereinafter referred to as “ Trial Measures ”) and the relevant provisions of the implementation of the second step profits tax. 2, the grain industry can expand the scope of the introduction of profits tax?