财政部、国家税务总局根据中华人民共和国企业所得税暂行条例及其细则的有关规定，考虑到农口企业的经营情况和经营特点，为支持农业发展，在1995年底以前，对农业（含四场事业单位）、农垦、农牧、渔业、水利、气象、农机企业征收所得税问题通知如下：一、农业、农垦、农牧、 The Ministry of Finance and the State Administration of Taxation, in light of the relevant provisions of the Interim Regulations of the People’s Republic of China on Enterprise Income Tax and its detailed rules, taking into account the operating conditions and operating characteristics of the agricultural enterprises, and to support the development of agriculture by the end of 1995, Units), agricultural reclamation, agriculture and animal husbandry, fishery, water conservancy, meteorology, agricultural enterprises income tax issues as follows: First, agriculture, farming, agriculture and animal husbandry,