根据国务院有关支持组建政策性银行的精神，财政部、国家税务总局现对中国农业银行征收营业税和企业所得税及税收返还问题通知如下：一、根据税制改革所有企业和有经营收入的单位都应依法纳税的要求，为统一税收政策，维护税法的严肃性，对中国农业发展银行应依法征收营业税、 According to the State Council’s policy of supporting the formation of a policy bank, the Ministry of Finance and the State Administration of Taxation hereby notify the Agricultural Bank of China of the business tax and corporate income tax and tax refund issues as follows: 1. All enterprises and units with operating income under the tax reform shall, according to law Tax requirements, in order to unify the tax policy and safeguard the seriousness of the tax law, the Agricultural Development Bank of China shall levy business tax in accordance with the law,