为鼓励种养殖业发展，国家规定国有林场的种养殖业经营所得免征所得税。此规定，含两项内容：一是种2殖业经营与林场其他各业经营应分账核算，单独计算各自的销售利润；二是采用适当方法分摊林场期间费用，以便确定除种养殖业以外的应税所得额，进而计算林场所得税。国有林场应 In order to encourage the development of breeding and breeding industries, the state stipulates that income from farming and breeding of state-owned forest farms shall be exempt from income tax. This provision contains two parts: First, the breeding business of species 2 and other businesses in the forest farms should be accounted for separately and their respective sales profits should be calculated separately. Second, the apportionment of expenses during the period of forest farms should be made in order to determine Taxable income, and then calculate the forest farm income tax. State-owned forest farms should be