财政部和国家税务总局联合发出通知，就国有农垦等企业缴纳企业所得税问题作出明确规定。农业（含四场事业单位）、农垦、渔业、气象、农机等企业、事业单位，1997年至1998年度征收企业所得税按如下办法执行：一、中央级四大垦区（黑龙江省农场总局、新疆生产建设兵团、海南省? The Ministry of Finance and the State Administration of Taxation jointly issued a circular on clearly stipulating the issue of paying enterprise income tax on state-owned land reclamation and other enterprises. The enterprises and institutions of agriculture (including four institutions), land reclamation, fishery, meteorology and agricultural machinery and so on, the enterprise income tax levied from 1997 to 1998 are implemented as follows: I. The four major reclamation areas at central level (Heilongjiang Provincial Farm Bureau, Xinjiang Production Construction Corps, Hainan Province?