1.兴办乡镇企业、城乡联办企业,城市工矿扩散联营企业和国有农场办集体企业(不含烟酒等),免征产品税,营业税1年,免征工商所得税2～3年。2.在老、少、边、穷地区兴办开发性乡镇企业,可在5年内免征所得税。3.用于补助社会性开支,按利润的适当比 1. The establishment of township enterprises, urban and rural joint enterprises, urban industrial and mining diffusion joint ventures and state-owned farm-run collective enterprises (excluding tobacco, alcohol, etc.) shall be exempt from product taxes, business tax for one year, and exempted from industrial and commercial income tax for two to three years. 2. The establishment of development township enterprises in old, young, marginal and poor areas can be exempted from income tax within 5 years. 3. Used to subsidize social expenses, according to the appropriate ratio of profit