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目前国有农口企业主要从事种养业、加工业,而种养业生产周期长,投入高产出低,倍受自然灾害的影响,加工业大都规模偏小,生产设施老化,自我积累少。这些因素大大地制约着农口企业的发展。为了改变这种状况,进一步增强企业活力,提高企业效益,广东省财政厅从1994年1月1日起,在全省农口企业,包括农垦、水产、华侨、森工以及劳改劳教企业,以实行企业所得税制为核心,推动企业转换经营机制,建立现代企业制度,取得了一定的成效。
At present, the state-owned farm-exporting enterprises are mainly engaged in planting, raising and processing industries. However, the planting and breeding industry has a long production cycle, high output and low output, and is greatly affected by natural disasters. Most of the processing industries are small-scale, with aging production facilities and less self-accumulation. These factors greatly restrict the development of agricultural enterprises. In order to change this situation, and further enhance the vitality of enterprises and improve the efficiency of enterprises, the Guangdong Provincial Department of Finance, starting from January 1, 1994, started business in all rural agro-enterprises in the province, including agricultural reclamation, aquatic products, overseas Chinese, forestry workers, Implementation of the enterprise income tax system as the core, to promote business transformation mechanism, the establishment of a modern enterprise system, and achieved some success.