财政部、国家税务总局发出通知，对国有农口企事业（包括农业。渔业、林业、水利、气象。华侨农场等）征收企业所得税问题做出下列新规定。对国有农口企事业单位从事种植业、养殖业和农林产品初加工业的所得，暂免征收企业所得税。农口企事业单位与其他企事业组成的联营企业、 The Ministry of Finance and the State Administration of Taxation issued a circular to make the following new regulations on the issue of enterprise income tax levied on state-owned agricultural enterprises (including agriculture, fisheries, forestry, water conservancy, meteorology, overseas Chinese farms, etc.). For state-owned agricultural enterprises and institutions engaged in planting, aquaculture and agro-forestry products processing industry income, temporarily exempt from enterprise income tax. Rural enterprises and institutions and other enterprises formed a joint venture,