为了适应农业合作化以后的新情况,使农村税收制度既能鼓励农村发展多种经济,又能保护专业手工业的生产经营,既能照顾农民增加收入,又能适当保证国家收入,特就农村工商税收作如下规定:一、农业生产合作社(以下简称农业社)、农业社社员和个体农民自己生产的属于 In order to adapt to the new situation after agricultural cooperation, the rural taxation system will not only encourage the development of a variety of economies in rural areas, but also protect the production and management of professional handicrafts. It will not only help farmers increase their income, but also properly guarantee the country’s income, especially in rural areas. Taxes are made as follows: 1. Agricultural production cooperatives (hereinafter referred to as agricultural cooperatives), agricultural cooperatives and individual farmers