对农垦企业实行所得税制的探讨宋全安１９９４年，我国为建立社会主义市场经济体制，在国家与企业的分配关系方面实行规范的所得税制。由于农垦企业情况特殊，国家对其实行所得税制的过渡性政策年底才出台，１９９５年底又将到期。本文拟就农垦企业实行所得税的有关问题作... Discussion on Implementing Income Tax System for Farming and Reclaiming Enterprises Song Quanan In 1994, China implemented the standardized income tax system in order to establish the socialist market economic system and the distribution relations between the state and the enterprises. Due to the special situation of the state-owned land reclamation enterprises, the transitional policies implemented by the state on the income tax system will be introduced by the end of the year and will expire by the end of 1995. This article intends to implement the income tax farmers farming enterprises to make ...