(一)国家对乡镇企业有新优惠政策:(1)兴办乡镇企业,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免征产品税、营业税一年,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) (1) The state has new preferential policies for township and village enterprises: (1) The establishment of township and village enterprises, urban and rural joint-ventures, cities and mining diffusion joint-stock enterprises and state-owned farms collective enterprises exempt from product tax and business tax for one year and exempt from industrial and commercial income tax 2- 3 years. (2) The development-oriented township and village enterprises established in the old, the small, the marginal and poor areas may be exempt from income tax within 5 years. (3)