国家税务局就乡镇企业减免所得税作出规定:乡镇企业开办初期,可考虑减免所得税一年;乡镇企业按八级超额累进税率计算应交所得税,税负在20%以上的部分减半征 The State Administration of Taxation provides for the reduction and exemption of income tax on township and village enterprises: in the initial stage of the start-up of township and village enterprises, the income tax may be reduced or reduced by one year; the income tax payable by township and village enterprises at the excessively progressive tax rate of eight levels should be reduced and the part of the tax burden at least 20%