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1.乡办乡镇企业、城乡联办企业、城市工矿扩散联营企业和国有农场办集体企业(不含烟、酒等)免征产品税、营业税1年,免征工商所得税2—3年。2.在老、少、边、贫地区兴办的开发性乡镇企业,可在5年内免征所得税。3.用于补助社会性开支费用,按利润的适当比例可在税前列支。4.借用银行贷款进行设备改造的。可在税前归还贷款本息的50～60%。5.乡镇企业或个人兴办的沼气,销售收入可暂免
1. Township-run township enterprises, urban-rural joint ventures, urban industrial and mining diffusion joint ventures, and state-owned farm-run collective enterprises (excluding tobacco, alcohol, etc.) are exempted from product taxes and business taxes for one year, and are exempted from industrial and commercial income taxes for 2-3 years. 2. Development township enterprises established in the old, young, bordered and poor areas can be exempted from income tax within 5 years. 3. The expenses for subsidizing social expenditures may be paid before tax in accordance with the appropriate proportion of profits. 4. Borrow bank loans for equipment modification. 50 to 60% of loan principal and interest can be returned before tax. 5. Biogas provided by township enterprises or individuals can be temporarily exempted from sales