对私营企业利用废气、废水、废渣等废弃物为主要原材料进行生产的;对纳税人同时经营农业(包括牧业、林业、渔业等)生产的,农业生产的部分应单独核算,暂缓缴纳所得税,纳税人在CYE纳税年度内发生亏损,经税务机关批准,可以从下一年度的所得中提取相应的数额加以 The private sector uses waste gas, waste water, waste and other wastes as the main raw material for production. For taxpayers that operate simultaneously in agriculture (including animal husbandry, forestry and fisheries), agricultural production should be accounted for separately and income tax should be suspended. Taxpayers in the CYE tax year loss, with the approval of the tax authorities, from the next year’s income can be extracted from the corresponding amount to be