国务院决定从今年第四季度开始,对国营企业实行利改税的第二步改革。商业企业同其他国营企业一样,凡未经国家正式批准实行利润包干(包括递增包干)的商业盈利企业,全部实行第二步利改税改革。对有条件的粮食盈利企业,即独立核算,执行国家统一调拨价格或收取合理加工费用的粮食、食油加工企业也要实行第二步利改税改革。各省、自治区、直辖市还可选个别有条件的市,对独立核算的城市粮店, The State Council decided to implement the second-step reform of state-owned enterprises on profits tax reform starting from the fourth quarter of this year. Commercial enterprises As with other state-owned enterprises, commercial profit-making enterprises that carry out profit-making without formal approval by the state (including incremental contractual undertakings) all carry out the second-step reform of the reform of profits and taxes. The conditional profit-making enterprises, that is, independent accounting, the implementation of the national uniform transfer of prices or receive reasonable processing costs of food, cooking oil processing enterprises should also implement the second step reform of tax reform. Each province, autonomous region or municipality directly under the Central Government may also choose individual and qualified cities. For urban grain stores with independent accounting,