国家税务总局决定,对在1995年前从事副食品、饮料生产的企业(包括乡镇集体企业),继续执行所得税的优惠政策:1、对专门生产酱油、醋、豆制品、腌腊制品、酱、酱菜、糖制小食品、小糕点、果脯、蜜饯、果汁、干菜、调料和饲料加工的企业,可减半征收所得税。2、对新办的某些食品工业企业免征所得税一年,免征期 The State Administration of Taxation decided to continue preferential income tax policies on enterprises engaged in the production of non-staple food and beverages (including collectively-owned township and village enterprises) before 1995: (1) the preferential income tax on the production of soy sauce, vinegar, soy products, Pickles, small snacks made of sugar, cakes, preserved fruits, candied fruit, fruit juices, dried vegetables, seasoning and feed processing enterprises may be subject to half the income tax. 2, the exemption of income tax some of the newly established food industry enterprises exempt period