檢視商贸企业的原始碼

[[File:商贸企业.jpg|缩略图|[https://image.baidu.com/search/detail?ct=503316480&z=0&ipn=d&word=%E5%95%86%E8%B4%B8%E4%BC%81%E4%B8%9A&step_word=&hs=0&pn=93&spn=0&di=122900&pi=0&rn=1&tn=baiduimagedetail&is=0%2C0&istype=2&ie=utf-8&oe=utf-8&in=&cl=2&lm=-1&st=-1&cs=3289207427%2C2040811975&os=3830587320%2C2804611533&simid=4086532911%2C727139495&adpicid=0&lpn=0&ln=1702&fr=&fmq=1619064800522_R&fm=result&ic=&s=undefined&hd=&latest=&copyright=&se=&sme=&tab=0&width=&height=&face=undefined&ist=&jit=&cg=&bdtype=11&oriquery=&objurl=https%3A%2F%2Fgimg2.baidu.com%2Fimage_search%2Fsrc%3Dhttp%3A%2F%2Fnimg.ws.126.net%2F%3Furl%3Dhttp%253A%252F%252Fdingyue.ws.126.net%252F2021%252F0419%252F19704a89j00qrt36t0044c000i200c1m.jpg%26thumbnail%3D650x2147483647%26quality%3D80%26type%3Djpg%26refer%3Dhttp%3A%2F%2Fnimg.ws.126.net%26app%3D2002%26size%3Df9999%2C10000%26q%3Da80%26n%3D0%26g%3D0n%26fmt%3Djpeg%3Fsec%3D1621657395%26t%3Deb58a4177dcfd037cd14eb98a130b403&fromurl=ippr_z2C%24qAzdH3FAzdH3Fooo_z%26e3B8mn_z%26e3Bv54AzdH3F1yAzdH3Fw6ptvsjAzdH3FG0VEJDNbac8dB9AO_z%26e3Bip4s&gsm=59&rpstart=0&rpnum=0&islist=&querylist=&force=undefined 原图链接][https://www.163.com/dy/article/G7VEJDN80512B4AO.html 来自网易订阅]]]
'''商贸企业'''即为商业零售企业。商业零售企业是指设有商品营业场所、柜台、网络店铺，不自产商品、直接面向最终消费者的企业，包括直接从事综合商品销售的百货商场、超级市场、零售商店等。根据《财政部国家税务总局关于下岗失业人员再就业税收政策的补充通知》（财税[2003]133号）规定：《财政部国家税务总局关于下岗失业人员再就业有关税收政策问题的通知》（财税[2002]208号）中的“商贸企业”界定为商业零售企业。<ref>[https://3g.163.com/local/article/G868ERS30411984D.html （以硬措施抓好软环境）我省深入开展商贸领域服务企业活动]网易订阅</ref>