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、贫地区兴办的开发性乡镇企业，可在5年内免征所得税。3．用于补助社会性开支，按利润的适当比例在税前列支；借用银 1. Set up township and village enterprises, urban and rural joint-stock enterprises, city industrial and mining diffusion joint-stock enterprises and state-owned farms do collective enterprises (excluding tobacco, alcohol, etc.) exempt from product tax, business tax for 1 year, exempt from industrial and commercial income tax for 2 to 3 years. 2. The development-oriented township and village enterprises established in the old, the small, the marginal and poor areas may be exempt from income tax within 5 years. 3. Used to subsidize social expenditures, in accordance with the appropriate proportion of profits before tax; bank borrowing silver