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财政部于今年7月向全国各省、自治区、直辖市税务局发出《关于水利工程管理单位开展综合经营免税问题的通知》。通知规定:水利工程管理单位开展综合经营生产销售的产品,除税法明确规定不能减免税的产品和烟、酒、糖、焚化品不能减免税外,其余产品从1985年7月1日开始给予2～3年免征产品税、增值税的照顾。通知还规定,对已经开展综合经营的水利工程管理单位取得的收入,凡经财政部门、水利部门核定抵顶预算支出的部分,不征收所得税外,其余部分从1985年起在3年内免征所得税,对
In July of this year, the Ministry of Finance issued a “Circular on the Exemption of Comprehensive Operations for Management Units of Water Conservancy Projects” to the tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government. The notice stipulates that the product of the water conservancy project management unit that carries out integrated production and sales shall not be tax-deductible except for products that are not tax deductible or exempt, and the rest of the products shall be granted on July 1, 1985. ~3 years of exemption from product tax and value added tax. The circular also stipulates that for the income obtained by the management unit of a water conservancy project that has carried out a comprehensive operation, the income tax shall not be levied on any portion of the budget approved by the finance department and the water conservancy department and the rest shall be exempted from income tax within three years from 1985. ,Correct