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各行政公署,各市、县人民政府,省政府各直属单位:为了深入贯彻党的十五大精神,认真落实中发[1997]8号文件要求,进一步扶持我省乡镇企业加快发展与提高,现将完善、修改和补充后的乡镇企业的有关政策通知如下:一、关于财税政策(一)新办企业从投产之日起,先征后返所得税、资源税3年,先征后返营业税、增值
Each administrative bureau, municipalities, and counties, and the provincial government’s affiliated units: In order to thoroughly implement the spirit of the Party’s 15th National Congress, they earnestly implement the requirements of Document [1997] No. 8 to further support the accelerated development and improvement of township enterprises in our province. The relevant policies of the township and township enterprises that have been improved, revised and supplemented are as follows: 1. Regarding the fiscal and taxation policies (1) The newly established enterprises shall first return to income tax and resource tax for three years from the date of commencement of production and return the business tax after the first levy. Value-added