为了贯彻执行狠抓调整、稳定经济的方针,适当平衡各种经济成份之间的税收负担,体现税收的鼓励与限制作用,现对农村社队企业工商税收负担问题,作如下规定。一、为了扶植社队企业生产的正常发展,下列情况,经省、市、自治区人民政府批准,可以继续减税、免税: (一)社队企业生产的直接为农业生产服务的产品,以及队办企业为本队社员生活 In order to implement the principle of paying close attention to adjustment and stabilizing the economy, appropriately balance the tax burden among various economic sectors and embody the encouragement and restriction role of tax revenues, the tax burden on industrial and commercial taxpayers in rural commune and brigade enterprises is hereby formulated as follows. I. In order to support the normal development of the production of commune and commune enterprises, approval of the people’s governments of provinces, municipalities and autonomous regions may continue the tax reduction and exemption: (1) The products directly produced by the commune-owned enterprises for agricultural production and the teams Do business-based members of the team life