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第一条为了合理调节农林牧渔各业生产收入，公平税负，促进农业生产全面发展，合理组织财政收入，根据《国务院关于对农业特产收入征收农业税的规定》，结合自治区实际情况，特制定本办法。第二条凡从事农业特产品生产的集体经济组织、合作经济组织、企业（包括外商投资企业、?
Article 1 In order to rationally regulate the production income and fair tax burden of all kinds of agriculture, forestry, animal husbandry and fishery industries and promote the all-round development of agricultural production and to organize the fiscal revenue reasonably, according to the State Council’s Provisions on the Collection of Agricultural Taxes on the Income of Agricultural Products and the Actual Situation of Autonomous Regions, This approach. Article 2 All collective economic organizations, cooperative economic organizations and enterprises engaged in the production of agricultural special products (including foreign-funded enterprises,